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Accounting standards and national tax laws: The IASC and the ban on LIFO
12 references·3 citing·35 second hop
Accounting standards and national tax laws: The IASC and the ban on LIFO (1995)Accounting standards and national tax law…A descriptive analysis of select input bases of the Financial Accounting Standards Board (2018)A descriptive analysis of sel…Comparative International Accounting (2003)Comparative International Acc…Resolving LIFO Uncertainty: A Theoretical and Empirical Reexamination of 1974-75 LIFO Adoptions and Nonadoptions (1993)Resolving LIFO Uncertainty: A…The LIFO/FIFO Choice: An Asymmetric Information Approach (1988)The LIFO/FIFO Choice: An Asym…Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO (1988)Evidence on the Choice of Inv…Making accounting policy : the quest for credibility in financial reporting (1986)Making accounting policy : th…Potential Determinants of Corporate Inventory Accounting Decisions (1985)Potential Determinants of Cor…Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings (1982)Stock Price Reactions to LIFO…Comparative International Accounting (1981)Comparative International Acc…A Descriptive Analysis of Select Input Bases of the Financial Accounting Standards Board (1981)A Descriptive Analysis of Sel…The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)The Demand for and Supply of …A statement of accounting principles (1938)A statement of accounting pri…Financial Statement Effects of Adopting International Accounting Standards: The Case of Greece (2011)Financial Statement Effects o…Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice (2011)Country Effects and Sector Ef…Harmonization of the auditor's report (2002)Harmonization of the auditor'…The theory and practice of econometrics (1986)The market reaction to social responsibility disclosures: The case of the Sullivan principles signings (1990)The BP Oil Spill: Shareholder Wealth Effects and Environmental Disclosures (2017)The effect of digital transformation on firm performance: evidence from Swedish listed companies (2022)Bankers' and Auditors' Perceptions of the Message Communicated by the Audit Report (1979)An Investigation of the Distribution of Power in the APB and FASB (1981)Accounting standards-setting in the U.S.: An analysis of power and social exchange (1991)Bank failure: a multidimensional scaling approach (2001)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Market-Based Empirical Research in Accounting: A Review, Interpretation, and Extension (1982)Dividend Policy under Asymmetric Information (1985)The revaluation of assets as a signalling device: a theoretical and an empirical analysis (1999)Firms' Voluntary Recognition of Stock-Based Compensation Expense (2004)Analysis of incentive effects of managers’ bonuses on real activities manipulation relevant to future operating performance (2015)The Theory and Measurement of Business Income (1961)Taxes and firm size (1983)The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The Estimation and Determinants of Associations between Returns and Earnings: Evidence from Cross-Industry Comparisons (1991)An empirical investigation of some data effects on the classification accuracy of probit, ID3, and neural networks* (1992)Accounting-policy choice and firm characteristics in the Asia Pacific region: An international empirical test of Costly Contracting Theory (2006)Organization Theory and Methodology. (1983)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Capital markets research in accounting (2001)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)Recent trends in accounting education and research in the USA: Some implications for UK academics (1989)Accounting is an Evolved Economic Institution (2008)“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting (2014)Hofstede never studied culture (2003)Board composition, CEO duality and performance among Malaysian listed companies (2004)EARNINGS MANAGEMENT AND CORPORATE OWNERSHIP STRUCTURE: AN EXAMINATION OF EXTRAORDINARY ITEM REPORTING (1993)Economic Determinants of Multiple Accounting Method Choices in a Swiss Context (2004)The Influence of Country, Industry, and Topic Factors on IFRS Policy Choice (2014)A theory of the corporate decision to resist FASB standards: An organization theory perspective (2006)
this work references cited by second hop

References

  • 2003Comparative International Accounting720 cited
  • 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.695 cited
  • 1981Comparative International Accounting672 cited
  • 1982Stock Price Reactions to LIFO Adoptions: The Association between Excess Returns and LIFO Tax Savings121 cited
  • 1938A statement of accounting principles116 cited
  • 1988Evidence on the Choice of Inventory Accounting Methods: LIFO Versus FIFO109 cited
  • 1985Potential Determinants of Corporate Inventory Accounting Decisions91 cited
  • 2018A descriptive analysis of select input bases of the Financial Accounting Standards Board73 cited
  • 1981A Descriptive Analysis of Select Input Bases of the Financial Accounting Standards Board71 cited
  • 1988The LIFO/FIFO Choice: An Asymmetric Information Approach63 cited
  • 1993Resolving LIFO Uncertainty: A Theoretical and Empirical Reexamination of 1974-75 LIFO Adoptions and Nonadoptions61 cited
  • 1986Making accounting policy : the quest for credibility in financial reporting54 cited

Cited by

  • 2011Financial Statement Effects of Adopting International Accounting Standards: The Case of Greece27 cited
  • 2002Harmonization of the auditor's report24 cited

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2011
Country Effects and Sector Effects on the Harmonization of Accounting Policy Choice
23 cited