Viewing: 1 - 16 of 16 papers
1.
Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
Agoglia, C.P., T.S. Doupnik, and G.T. Tsakumis. 2011. Principles-based versus rules-based
accounting standards: The influence of standard precision and audit committee strength
on financial reporting decisions. The Accounting Review 86 (3): 747-767.
Number of pages: 39
Posted: 21 Jan 2009
Last Revised: 14 Feb 2014
Accepted Paper Series
University of Massachusetts at Amherst, University of South Carolina - Darla Moore School of Business and University of Delaware - Alfred Lerner College of Business and Economics
Downloads
4,019
2.
Planning and Control at Hongdou Industrial Stock Company
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Posted: 16 Jan 2009
Working Paper Series
Institute of Management Accountants
3.
Panel on Challenges of IFRS Adoption and Corporate Governance Reorganization in Europe Sponsored by Ibeacon
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Posted: 13 Jan 2009
Working Paper Series
San Diego State University
4.
Knowledge Sharing Across Cultures
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 20
Posted: 03 Oct 2008
Working Paper Series
University of Texas at El Paso - Department of Accounting and Department of Accounting Middle Tennessee University
Downloads
226
5.
The Level of Shareholder Protection and the Value Relevance of Accounting Numbers: Evidence from the European Union Before and After IFRS
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 18
Posted: 02 Oct 2008
Last Revised: 05 Jul 2011
Working Paper Series
Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School
Downloads
712
6.
An Analysis of Financial Statement Issues Reported as Discussed and Negotiated by Key Preparer-Side Groups in UK Listed Companies in the First and Second Years of IFRS Implementation
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 46
Posted: 02 Oct 2008
Working Paper Series
Lancaster University - Lancaster University Management School, Portsmouth Business School and University of Portsmouth
Downloads
499
7.
Toward a Framework of the Harmonization of Bank Financial Reporting Standards in Transition Economies: The Case of Mexico
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 63
Posted: 02 Oct 2008
Last Revised: 07 Oct 2009
Working Paper Series
University of Rhode Island, University of Murcia and University of Rhode Island
Downloads
144
8.
The Adoption of IFRS in the UK
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 21
Posted: 01 Oct 2008
Working Paper Series
University of Hertfordshire and University of Hertfordshire - Business School
Downloads
2,157
9.
The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 22
Posted: 01 Oct 2008
Last Revised: 20 Oct 2008
Working Paper Series
Abilene Christian University - College of Business Administration, Abilene Christian University - College of Business Administration and Abilene Christian University - College of Business Administration
Downloads
929
10.
Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Number of pages: 50
Posted: 01 Oct 2008
Last Revised: 15 Aug 2014
Working Paper Series
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and University of Augsburg
There are 2 versions of this paper
Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Number of pages: 50
Posted: 01 Oct 2008
Last Revised: 15 Aug 2014
Downloads
857
Capitalizing Research & Development: Signaling or Earnings Management?
European Accounting Review Forthcoming
Number of pages: 51
Posted: 04 Mar 2014
Last Revised: 10 Mar 2015
Downloads
381
Downloads
857
11.
The Effect on Financial Reporting Quality of an Exemption from the SEC Reporting Requirements for Foreign Private Issuers
International Journal of Accounting, Forthcoming
Number of pages: 42
Posted: 01 Oct 2008
Last Revised: 02 Jan 2011
Accepted Paper Series
University of Texas at El Paso (UTEP) and Bucknell University - School of Management
Downloads
138
12.
Does International Corporate Diversification Improve Share Capitalization and Operating Performance? An Empirical Perspective
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 48
Posted: 30 Sep 2008
Working Paper Series
Kansas State University and affiliation not provided to SSRN
Downloads
127
13.
IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 30
Posted: 29 Sep 2008
Last Revised: 15 Mar 2012
Working Paper Series
affiliation not provided to SSRN, affiliation not provided to SSRN, Murdoch University and University of Western Australia
Downloads
3,099
14.
Determinants of the Accounting Choice Between Alternative Reporting Methods for Interests in Jointly Controlled Entities
European Accounting Review, Vol. 19, No. 4, pp. 739-773, 2010
Posted: 18 Sep 2008
Last Revised: 02 Aug 2011
Accepted Paper Series
Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School
15.
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Review of Accounting Studies, Forthcoming
Number of pages: 50
Posted: 17 Sep 2008
Last Revised: 27 Feb 2013
Accepted Paper Series
University of Chicago - Booth School of Business and University of Chicago Booth School of Business
There are 2 versions of this paper
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Review of Accounting Studies, Forthcoming
Number of pages: 50
Posted: 17 Sep 2008
Last Revised: 27 Feb 2013
Downloads
5,775
Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Chicago Booth Research Paper No. 13-10
Number of pages: 52
Posted: 13 Feb 2013
Last Revised: 07 Jun 2013
Downloads
515
Downloads
5,775
16.
Non-GAAP Financial Disclosures: Evidence from European Firms' Press Releases
AAA 2009 Mid-Year International Accounting Section (IAS) Meeting
Number of pages: 32
Posted: 11 Sep 2008
Last Revised: 25 Sep 2008
Working Paper Series
ISCTE-IUL Instituto Universitario de Lisboa and Norwich Business School - University of East Anglia
Downloads
741
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