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Financial Reporting Outcomes under Rules-Based and Principles-Based Accounting Standards

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References

2008Financial Accounting Standards Board (FASB)1,095 cited
2003Principles-Based Accounting Standards582 cited
2010Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions341 cited
2003Behavioral Evidence on the Effects of Principles- and Rules-Based Standards290 cited
1988Economic consequences of accounting standards246 cited
2012Rules-Based Accounting Standards and Litigation155 cited
2009IFRS and the Accounting Consensus113 cited
2004The Impact of the Type of Accounting Standards on Preparers’ Judgments85 cited

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2015Leases: A Review of Contemporary Academic Literature Relating to Lessees41 cited
2019Diverse accounting standards on disclosures of Islamic financial transactions28 cited
2016Manager's Discretionary Power and Comparability of Financial Reports: An Analysis of the Regulatory Transition Process in Brazilian Accounting22 cited

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2011IFRS Consequences on Accounting Conservatism in Europe: Do Auditor Incentives Matter?21 cited

2014Witnessing Your Own Cognitive Bias: A Compendium of Classroom Exercises20 cited