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Keywords: standard setting
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Journal Articles
The Accounting Review 1–33.
Published: 02 January 2024
... lease versus buy aircraft capacity utilization business strategy standard setting THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 33 American Accounting Association DOI: 10.2308/TAR-2022-0290 Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard Bin Li...
Journal Articles
The Accounting Review (2023) 98 (1): 317–336.
Published: 01 January 2023
... the Senior Editorship of Mary E. Barth. 24 10 2019 16 02 2022 23 05 2022 2023 accounting-induced volatility decision improving information standard setting In this paper we develop and study an important tradeoff that, if ignored, could result in serious unintended...
Journal Articles
The Accounting Review (2022) 97 (7): 23–48.
Published: 01 November 2022
... disclosures may represent particularly misleading information relative to non-GAAP earnings. In addition, given the recent standard-setting activity by the Financial Accounting Standards Board (FASB) related to GAAP revenues (ASC 606) and accounting for acquired deferred revenues (ASC 805), evidence...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (3): 309–341.
Published: 01 May 2022
...Brian R. Monsen ABSTRACT Despite the considerable participation of Big 4 accounting firms in accounting standard setting, there is no systematic evidence on what factors shape Big 4 support or opposition toward proposed accounting standards or whether their lobbying positions materially influence...
Journal Articles
The Accounting Review (2018) 93 (5): 245–271.
Published: 01 September 2018
... of a bank's reported allowance for loan and lease losses (ALLL) and, by association, its provision for loan and lease losses (PLLL). banks credit loss loan loss provisions bank failure analyst forecast standard setting The authors gratefully acknowledge the helpful comments made by Mary...
Journal Articles
The Accounting Review (2018) 93 (2): 209–247.
Published: 01 March 2018
... Zou for excellent research assistance. Supplemental materials can be accessed by clicking the links in Appendix B. Editor's note: Accepted by Mark L. DeFond. August 2015 June 2017 2018 FASB standard setting cost-benefit trade-off shareholder value estimation...
Includes: Supplementary data
Journal Articles
The Accounting Review (2012) 87 (3): 807–837.
Published: 01 May 2012
... produced by the AISG booklet on inventories, that U.K. accounting standards and practice could benefit by its accounting bodies joining in a collaborative standard-setting venture at the world level. Indeed, even before the IASC issued its first standard, Benson persuaded the London Stock Exchange...
Journal Articles
The Accounting Review (2012) 87 (1): 59–90.
Published: 01 January 2012
... negative shock to an asset price, managers race to be among the first to sell the asset early in the asset's price decline, flooding the market with supply and causing prices to fall below fundamental values. regulatory capital standard setting other-than-temporary...