American Accounting Association's Financial Accounting Standards Committee

James M. Wahlen · James R. Boatsman · Robert H. Herz · Gregory J. Jonas · Krishna G. Palepu · Stephen G. Ryan +3 more

13 citations0/0 files stored

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

This manuscript responds to the request for comment on the SEC Concepts Release, International Accounting Standards (File No. S7-04-00). The Financial Accounting Standards Committee of the American Accounting Association (hereinafter, the Committee) is charged with responding to requests for comments from standard setters and regulators on financial reporting issues. The opinions in this letter reflect the views of the individuals on the committee and not those of the American Accounting Association.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 13 citations exist upstream.

References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1985Positive Accounting Theory 1983The market for corporate control 2001Capital markets research in accounting 1991Response strategies for coping with the cognitive demands of attitude measures in surveys 2001Empirical research on accounting choice 1995Thinking About Answers: The Application of Cognitive Processes to Survey Methodology

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.