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Accounting standards: the ‘too difficult’ box – the next big accounting issue?
8 references·1 citing·43 second hop
Accounting standards: the ‘too difficult’ box – the next big accounting issue? (2022)Accounting standards: the ‘too difficult’…The Possible Weakening of Financial Accounting from Tax Reforms (2021)The Possible Weakening of Fin…Firm Risk and Disclosures about Dispersion of Asset Values: Evidence from Oil and Gas Reserves (2019)Firm Risk and Disclosures abo…Evolution in Value Relevance of Accounting Information (2017)Evolution in Value Relevance …How did Financial Reporting Contribute to the Financial Crisis? (2010)How did Financial Reporting C…Including Estimates of the Future in Today's Financial Statements (2006)Including Estimates of the Fu…A Conceptual Framework for Financial Reporting (2001)A Conceptual Framework for Fi…The framework of financial accounting concepts and standards (1998)The framework of financial ac…Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites (1994)Estimation and Market Valuati…Experimental research on standard-setting issues in financial reporting (2023)Experimental research on stan…Bank lending during the financial crisis of 2008 (2009)This Time Is Different (2009)This Time Is Different (2009)Ability of accounting and audit quality variables to predict bank failure during the financial crisis (2011)Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2012)EFFECTS OF RETURN ON ASSET, DEBT TO ASSET RATIO, CURRENT RATIO, FIRM SIZE, AND DIVIDEND PAYOUT RATIO ON FIRM VALUE (2019)Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)DOES IT PAY TO BE GREEN? AN EMPIRICAL EXAMINATION OF THE RELATIONSHIP BETWEEN EMISSION REDUCTION AND FIRM PERFORMANCE (1996)The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach (2003)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Value and Capital (1939)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Financial Accounting Standards Board (FASB) (2008)Global Financial Reporting: Implications for U.S. Academics (2008)Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? (2011)Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking (2012)The Cross-Section of Expected Stock Returns (1992)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)On Persistence in Mutual Fund Performance (1997)The Informational Effects of Tightening Oil and Gas Disclosure Rules (2017)Risk information, investor learning, and informational feedback (2022)IFRS 9, banking risk and COVID-19: Evidence from Europe (2023)The effect of international institutional factors on properties of accounting earnings (2000)Earnings management and investor protection: an international comparison (2003)A review of tax research (2010)Banks’ tax disclosure, financial secrecy, and tax haven heterogeneity (2020)How does mandatory IFRS adoption affect tax planning decision? Evidence from tax avoidance distributions (2022)Book-tax conformity and earnings management: A research agenda (2024)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Common risk factors in the returns on stocks and bonds (1993)Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance (2012)The influence of individual executives on corporate financial reporting: A review and outlook from the perspective of upper echelons theory (2016)Squaring venture capital valuations with reality (2019)Prospect Theory: An Analysis of Decision under Risk (1979)Mental Accounting and Consumer Choice (1985)Heuristic Decision Making (2010)Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information Transfer (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Profitability of Large Pharmaceutical Companies Compared With Other Large Public Companies (2020)Rules, principles and judgments in accounting standards (2006)Neuroaccounting: Consilience between the Biologically Evolved Brain and Culturally Evolved Accounting Principles (2010)Measurement in Financial Reporting: The Need for Concepts (2013)
this work references cited by second hop

References

  • 2001A Conceptual Framework for Financial Reporting630 cited
  • 2010How did Financial Reporting Contribute to the Financial Crisis?504 cited
  • 2017Evolution in Value Relevance of Accounting Information465 cited
  • 1994Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites387 cited
  • 2006Including Estimates of the Future in Today's Financial Statements250 cited
  • 1998The framework of financial accounting concepts and standards109 cited
  • 2021The Possible Weakening of Financial Accounting from Tax Reforms29 cited
  • 2019Firm Risk and Disclosures about Dispersion of Asset Values: Evidence from Oil and Gas Reserves28 cited

Cited by

  • 2023Experimental research on standard-setting issues in financial reporting14 cited

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