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Revisiting the Concepts: Time to Challenge the Asset‐Liability View
16 references·0 citing·44 second hop
Revisiting the Concepts: Time to Challenge the Asset‐Liability View (2008)Revisiting the Concepts: Time to Challeng…Understanding Integration: A Conceptual Framework (2008)Understanding Integration: A …On the Balance-Sheet Based Model of Financial Reporting (2007)On the Balance-Sheet Based Mo…The Conceptual Framework as a Coherent System for the Development of Accounting Standards (2003)The Conceptual Framework as a…The CF and Accounting Standards: The Persistence of Discrepancies (2003)The CF and Accounting Standar…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Comparative International Accounting (2003)Comparative International Acc…Global Financial Reporting (2002)Global Financial ReportingWhat Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand) (2001)What Are Assets and Liabiliti…The Conceptual Framework and Accounting for Leases (2001)The Conceptual Framework and …THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES (1999)THE EVOLUTION OF THE CONCEPTU…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The framework of financial accounting concepts and standards (1998)The framework of financial ac…The FASB Conceptual Framework project, 1973-1985: an analysis (1993)The FASB Conceptual Framework…A Structural Analysis of Pension Disclosures Under SFAS 87 and Their Relation to Share Prices (1993)A Structural Analysis of Pens…Accounting standards in evolution (1987)Accounting standards in evolu…Making accounting policy : the quest for credibility in financial reporting (1986)Making accounting policy : th…Components of Earnings and the Structure of Bank Share Prices (1990)The market valuation implications of net periodic pension cost components (1992)The effect of recognition vs. disclosure on investor valuation: The case of pension accounting (1994)The value relevance of earnings and book values in equity valuation: An international perspective ‐ The case of Kuwait (2005)An Analysis of Critical Accounting Estimate Disclosures of Pension Assumptions (2014)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Financial Accounting Standards Board (FASB) (2008)Market and Political/Regulatory Perspectives on the Recent Accounting Scandals (2009)A Review of the IFRS-Adoption Literature (2015)Financial statement comparability and expected crash risk (2016)The Prosperous Community: Social Capital and Public Life (1993)The age of migration: international population movements in the modern world (1994)Social capital and economic development: Toward a theoretical synthesis and policy framework (1998)Longing to belong: Social inclusion and wellbeing among youth with refugee backgrounds in the first three years in Melbourne, Australia (2010)The mental health of civilians displaced by armed conflict: an ecological model of refugee distress (2016)The Relationship Between Post-Migration Stress and Psychological Disorders in Refugees and Asylum Seekers (2016)The Economics of Accountancy. 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(2011)Firm‐level Disclosures and the Relative Roles of Culture and Legal Origin (2003)Earnings management under German GAAP versus IFRS (2005)Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption? (2015)European Financial Reporting (2004)Corporate aggregate disclosure practices in Jordan (2011)A geographic analysis of constituents’ formal participation in the process of international accounting standard setting: Do we have a level playing field? (2013)Rules, principles and judgments in accounting standards (2006)Neuroaccounting: Consilience between the Biologically Evolved Brain and Culturally Evolved Accounting Principles (2010)Measurement in Financial Reporting: The Need for Concepts (2013)Cash flow statements (1992)CHINESE DOUBLE-ENTRY BOOKKEEPING BEFORE THE NINETEENTH CENTURY (1992)The quest for international accounting harmonization: A review of the standard setting agendas of the IASC, US, UK, Canada, and Australia, 1973–1997 (1998)
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References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2008Understanding Integration: A Conceptual Framework2,504 cited
  • 2003Comparative International Accounting720 cited
  • 2003Principles-Based Accounting Standards582 cited
  • 1999THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES152 cited
  • 1998The framework of financial accounting concepts and standards109 cited
  • 2002Global Financial Reporting107 cited
  • 1993A Structural Analysis of Pension Disclosures Under SFAS 87 and Their Relation to Share Prices65 cited
  • 1987Accounting standards in evolution63 cited
  • 1986Making accounting policy : the quest for credibility in financial reporting54 cited
  • 1993The FASB Conceptual Framework project, 1973-1985: an analysis52 cited
  • 2001The Conceptual Framework and Accounting for Leases38 cited
  • 2007On the Balance-Sheet Based Model of Financial Reporting38 cited
  • 2001What Are Assets and Liabilities? Where Is True North? (Accounting That my Sister Would Understand)35 cited
  • 2003The CF and Accounting Standards: The Persistence of Discrepancies30 cited

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  • 2003The Conceptual Framework as a Coherent System for the Development of Accounting Standards30 cited
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