SSRN AAA 2009 Mid-Year International Accounting Section (IAS) Meeting (Archive)

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

Christopher P. Agoglia, Timothy Doupnik and George T. Tsakumis

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 3,711

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

Raef A. Lawson

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

Victoria Krivogorsky

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

Esperanza Huerta and Stephen B. Salter

University of Texas at El Paso - Department of Accounting and Department of Accounting Middle Tennessee University

Downloads 218

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

Isabel Lourenço and José Dias Curto

Lisbon University Institute (ISCTE-IUL) and ISCTE - IUL Business School

Downloads 667

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

Vivien A. Beattie, Stella Fearnley and Tony Hines

Lancaster University - Management School, Portsmouth Business School and University of Portsmouth

Downloads 489

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

Alejandro Hazera, Salvador Marín Hernández and Carmen Quirvan

University of Rhode Island, University of Murcia and University of Rhode Island

Downloads 139

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

Mari Paananen and Nimita Parmar

University of Hertfordshire and University of Hertfordshire - Business School

Downloads 2,018

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

Curtis Clements, John D. Neill and O. Scott Stovall

Abilene Christian University - College of Business Administration, Abilene Christian University - College of Business Administration and Abilene Christian University - College of Business Administration

Downloads 916

10.