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Keywords: accounting standard setting
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Journal Articles
Journal of Financial Reporting 1–27.
Published: 16 April 2024
... 2024 financial reporting accounting standard setting presentation format GAAP JOURNAL OF FINANCIAL REPORTING Vol. XX, No. XX MONTH YEAR pp. 1 27 American Accounting Association DOI: 10.2308/JFR-2023-004 Investment Professionals Preferences Regarding Income Statement Presentation Kristian D...
Journal Articles
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 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...