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THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES
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THE SEC PREEMPTS THE ACCOUNTING PRINCIPLES BOARD IN 1965: THE CLASSIFICATION OF THE DEFERRED TAX CREDIT RELATING TO INSTALLMENT SALES (2007)THE SEC PREEMPTS THE ACCOUNTING PRINCIPLE…Accounting for Income Taxes (2018)Accounting for Income TaxesForging Accounting Principles in Five Countries: A History and an Analysis of Trends (2012)Forging Accounting Principles…THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM (2001)THE WORK OF THE SPECIAL COMMI…The transformation of Wall Street: a history of the Securities and Exchange Commission and modern corporate finance (1996)The transformation of Wall St…The transformation of Wall Street (1982)The transformation of Wall St…Corporate financial reporting: Public or private control? (1975)Corporate financial reporting…Obtaining agreement on standards in the accounting profession (1974)Obtaining agreement on standa…Inventory of generally accepted accounting principles for business enterprises (1965)Inventory of generally accept…Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present (2021)Evolution of U.S. Regulation …Pathway to an Integrated Conceptual Framework for Financial Reporting (2019)Pathway to an Integrated Conc…Accounting History Research Topics—An Analysis of Leading Journals, 2006–2015 (2018)Accounting History Research T…Social Work Professionalism During and After Apartheid in South Africa (2017)Social Work Professionalism D…The basic postulates of accounting (1961)POSTULATES, PRINCIPLES AND RESEARCH IN ACCOUNTING. (1964)Genealogies of calculation (1993)Critical and interpretive histories: insights into accounting’s present and future through its past (1996)Strategic management accounting: how far have we come in 25 years? (2008)The Theory and Measurement of Business Income (1961)“Political” Lobbying on Proposed Standards: A Challenge to the IASB (2002)Principles-Based Accounting Standards (2003)A REVIEW OF ADVANCED ACCOUNTING TECHNIQUES IN US ECONOMIC RESILIENCE (2024)Accounting History: Definition and Relevance (1990)Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation (1995)What has the invisible hand achieved? (2006)An Axiomatic Theory of Accounting Measurement (1987)The Institutional Environment of Financial Reporting Regulation in ASEAN (2000)The effects of the Asian crisis, corporate governance and accounting system on the valuation of book value and earnings (2006)Is Economics Performative? Option Theory and the Construction of Derivatives Markets (2006)Understanding the evolution of e-government: The influence of systems of rules on public sector dynamics (2006)The usefulness of inaccurate models: Towards an understanding of the emergence of financial risk management (2008)Which Capitalism? Lessons from the East Asian Crisis (1998)Understanding Interorganizational Cooperation: Public-Private Collaboration in Regulating Financial Market Innovation (2001)Predatory Value Extraction (2019)On the Politics of Accounting Disclosure and Measurement: An Analysis of Economic Incentives (1981)The innovative process in financial accounting standards setting (1981)How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases (2018)Economic Analyses and Accounting Techniques: Perspective and Proposals (1979)Patterns of Analysis in Accounting History (1993)The Wheat Study on Establishment of Accounting Principles (1971–72): A historical study (2015)Bank-Tax Conformity for Corporate Income: An Introduction to the Issues (2005)Creating a Bigger Bath Using the Deferred Tax Valuation Allowance (2008)Measuring income tax accrual quality (2015)
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References

  • 1996The transformation of Wall Street: a history of the Securities and Exchange Commission and modern corporate finance253 cited
  • 2012Forging Accounting Principles in Five Countries: A History and an Analysis of Trends197 cited
  • 1982The transformation of Wall Street152 cited
  • 2018Accounting for Income Taxes88 cited
  • 1965Inventory of generally accepted accounting principles for business enterprises86 cited
  • 1974Obtaining agreement on standards in the accounting profession42 cited
  • 1975Corporate financial reporting: Public or private control?28 cited
  • 2001THE WORK OF THE SPECIAL COMMITTEE ON RESEARCH PROGRAM19 cited

Cited by

  • 2021Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present16 cited
  • 2018Accounting History Research Topics—An Analysis of Leading Journals, 2006–201516 cited
  • 2019Pathway to an Integrated Conceptual Framework for Financial Reporting16 cited
  • 2017Social Work Professionalism During and After Apartheid in South Africa4 cited

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