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Accounting for Revenues: A Framework for Standard Setting
4 references·2 citing·23 second hop
Accounting for Revenues: A Framework for Standard Setting (2011)Accounting for Revenues: A Framework for …A Framework for Financial Reporting Standards: Issues and a Suggested Model (2010)A Framework for Financial Rep…Strategic revenue recognition to achieve earnings benchmarks (2009)Strategic revenue recognition…Reconsidering Revenue Recognition (2009)Reconsidering Revenue Recogni…The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101 (2005)The Effects of Accelerated Re…Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: the role of implementing IFRS 15. Evidence from Poland (2021)Revenue recognition in achiev…‘Old Hens Make the Best Soup’: Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards (2014)‘Old Hens Make the Best Soup’…Earnings management to avoid earnings decreases and losses (1997)Earnings Management to Exceed Thresholds (1999)Capital markets research in accounting (2001)Audit Market Concentration and Auditor Tolerance for Earnings Management * (2011)Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows (2011)CEO characteristics and earnings management: empirical evidence from France (2020)Industry costs of equity (1997)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks (2014)Real Earnings Management: A Threat to Auditor Comfort? (2016)Managerial Accounting (2021)An introduction to corporate accounting standards (1940)The Fall of Enron (2003)Understanding Integration: A Conceptual Framework (2008)Analysis of Panel Data (2003)The economic implications of corporate financial reporting (2005)Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry (2012)Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15): Evidence From Egypt (2016)How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand (2022)The Role of Corporate Governance in Related Party Transactions (2010)Level of Maqāsid ul-Shari’āh’s in financial reporting standards for Islamic financial institutions (2020)Strategic Withholding and Imprecision in Asset Measurement (2021)
this work references cited by second hop

References

  • 2005The Effects of Accelerated Revenue Recognition on Earnings Management and Earnings Informativeness: Evidence from SEC Staff Accounting Bulletin No. 101176 cited
  • 2009Strategic revenue recognition to achieve earnings benchmarks151 cited
  • 2010A Framework for Financial Reporting Standards: Issues and a Suggested Model50 cited
  • 2009Reconsidering Revenue Recognition35 cited

Cited by

  • 2021Revenue recognition in achieving consensus on analysts’ forecasts for revenue, operating income and net earnings: the role of implementing IFRS 15. Evidence from Poland15 cited
  • 2014‘Old Hens Make the Best Soup’: Accounting for the Earning Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards15 cited

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