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Keywords: accounting standards
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Journal Articles
The Accounting Review (2024) 99 (1): 139–161.
Published: 01 January 2024
.... Editor’s note: Accepted by Judson Caskey, under the Senior Editorship of W. Robert Knechel. 12 01 2021 25 07 2023 28 07 2023 2024 accounting standards uniformity comparability disclosure regulation resource allocation Accounting uniformity, the homogeneity...
Journal Articles
The Accounting Review (2023) 98 (7): 377–404.
Published: 01 November 2023
...Xu Jiang; Chao Tang; Gaoqing Zhang ABSTRACT We study the economic impacts of adopting harmonized accounting standards when firms’ investments exhibit beauty contest features. We model harmonized accounting standards as common/correlated noises in firms’ accounting reports. We show that while more...
Includes: Supplementary data
Journal Articles
The Accounting Review (2023) 98 (3): 135–152.
Published: 01 May 2023
... decisions. Accounting is a political as well as economic institution. These two aspects co-evolve through a feedback loop. Accounting standards generate economic consequences, and then these consequences shape the economy and the interest groups it consists of. This, in turn, influences future standard...
Journal Articles
The Accounting Review (2023) 98 (1): 29–53.
Published: 01 January 2023
..., Assumption 1 requires the high-risk loan portfolio to be value-destroying, Assumption 2 rules out unbounded bank size and surplus, and Assumption 3 sets the low-risk loan portfolio to be value-creating if the reporting system is sufficiently precise. accounting standards prudential regulation...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (4): 417–446.
Published: 01 July 2022
.... Editor's note: Accepted by Gregory J. Clinch, under the Senior Editorship of Mary E. Barth. 1 7 2019 1 8 2021 2022 going concern accounting standards management disclosure textual analysis corporate failure The going concern (GC) basis is one of the key assumptions...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal Articles
The Accounting Review (2013) 88 (3): 789–824.
Published: 01 May 2013
...Jeremy Bertomeu; Edwige Cheynel ABSTRACT This article develops a theory of standard-setting in which accounting standards emerge endogenously from an institutional bargaining process. It provides a unified framework with investment and voluntary disclosure to examine the links between regulatory...
Journal Articles
The Accounting Review (2011) 86 (5): 1679–1708.
Published: 01 September 2011
... an efficient level of accounting standardization. Without guidance from researchers, the level of accounting standardization is set according to the intuition of standard-setters. Using data on a large cross-section of occupations, I provide evidence that the level of standardization in financial reporting...