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The dilemma of bright line accounting rules and professional judgment: Insights from special purpose entity consolidation rules
3 references·1 citing·18 second hop
The dilemma of bright line accounting rules and professional judgment: Insights from special purpose entity consolidation rules (2004)The dilemma of bright line accounting rul…Principles-Based Accounting Standards (2003)Principles-Based Accounting S…Corporate Roles, Personal Virtues (1992)Corporate Roles, Personal Vir…Accounting Standards—Boon or Curse? (1981)Accounting Standards—Boon or …The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions (2020)The regulation change in cons…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)From Max Weber: Essays in Sociology (1946)From Max Weber: Essays in Sociology (1946)Corporate Social Responsibility: A Three-Domain Approach (2003)Corporate Social Responsibility Theories: Mapping the Territory (2004)Integrating and Unifying Competing and Complementary Frameworks (2007)The Social Responsibility of Business Is to Increase Its Profits (2007)Earnings Management through Real Activities Manipulation (2003)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Genesis of a profession: towards professional status for internal auditing (2001)Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market (2003)The Routledge Companion to Financial Accounting Theory (2015)
this work references cited by second hop

References

  • 2003Principles-Based Accounting Standards582 cited
  • 1992Corporate Roles, Personal Virtues494 cited
  • 1981Accounting Standards—Boon or Curse?38 cited

Cited by

  • 2020The regulation change in consolidation rules and the incentives for earnings management activities via related party transactions13 cited

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