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Keywords: accounting standard setting
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Journal Articles
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2024) 9 (2): 23–49.
Published: 01 November 2024
...: Accepted by Editor Alan D. Jagolinzer. 03 03 2023 26 02 2024 28 02 2024 2024 financial reporting accounting standard setting presentation format GAAP Determining the information presented in the performance report (i.e., income statement) and the format...
Journal Articles
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2019) 4 (1): 141–156.
Published: 01 March 2019
.... January 2017 January 2019 © 2019 American Accounting Association. 2019 accruals cash flows accrual anomaly accounting standard setting reliability Section III of our paper reports the results from applying the regression specification in B&M and BGLN to the mispricing...
Journal Articles
Journal:
Journal of Financial Reporting
Journal of Financial Reporting (2018) 3 (1): 93–116.
Published: 01 September 2018
... framework accounting standard setting accounting for leases IFRS principles-based standards rules-based standards We are grateful to the editor and two anonymous reviewers for their helpful comments on earlier versions of this paper. Editor's note: Accepted by Richard A. Lambert...
