...: 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...

..., and others. Any remaining errors are the responsibility of the authors. accruals cash flows accrual anomaly accounting standard setting reliability Accounting standard setters and academics (e.g., FASB 2010 ; Dechow 1994 ; Barth, Cram, and Nelson 2001 ) explain how the use of receivables...

... 2018 conceptual framework accounting standard setting accounting for leases IFRS principles-based standards rules-based standards In this study, we examine how the International Accounting Standards Board (IASB) used the Conceptual Framework for Financial Reporting (Framework...