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Keywords: FASB
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Journal Articles
The Accounting Review (2024) 99 (3): 225–258.
Published: 01 May 2024
..., and when the granularity of segment information is low. Our study contributes to research evaluating ASC 606 and offers valuable insights to standard-setters currently considering broader disaggregation of income statement items ( Financial Accounting Standards Board (FASB) 2022 ). Data Availability...
Journal Articles
The Accounting Review (2022) 97 (3): 309–341.
Published: 01 May 2022
... standards. Using textual features of Big 4 comment letters on FASB proposals, I find that Big 4 firms' lobbying positions reflect profit motives through support for standards that will generate more fees or are supported by their clients. Big 4 lobbying support is concentrated in proposals exhibiting both...
Journal Articles
The Accounting Review (2018) 93 (2): 209–247.
Published: 01 March 2018
...Urooj Khan; Bin Li; Shivaram Rajgopal; Mohan Venkatachalam ABSTRACT We examine the cost-effectiveness, from the shareholders' perspective, of the accounting standards issued by the FASB during 1973–2009. We evaluate (1) the stock market reactions of firms affected by the standards surrounding...
Includes: Supplementary data
Journal Articles
The Accounting Review (2015) 90 (4): 1621–1651.
Published: 01 July 2015
.... The narrow voting margin and reversal of course by the FASB highlights the controversial nature of requiring managers to express going concern uncertainties in the financial report. Proponents of the going concern requirement contend that management, with superior private information, is responsible...