Article2007

Standard-setting measurement issues and the relevance of research

137 citations0/0 files storedAccounting and Business Research

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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(2007). Standard-setting measurement issues and the relevance of research. Accounting and Business Research: Vol. 37, Special Issue: International Accounting Policy Forum, pp. 7-15.

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References

1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1939Value and Capital 2003Conservatism in Accounting Part I: Explanations and Implications 2001The relevance of the value relevance literature for financial accounting standard setting: another view 2001The relevance of the value-relevance literature for financial accounting standard setting 1982Financial Reporting: An Accounting Revolution.1998Brand Values and Capital Market Valuation 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.

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2014Fair value accounting: information or confusion for financial markets?2015Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting 2007Research, Standard Setting, and Global Financial Reporting 2016Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components 2010Adaptability to fair value accounting in an emerging economy

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