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Moving toward a principle-based approach to U.S. accounting standard setting : a demand for procedural justice and accounting reform
Bailey, Wendy J., (2018)
Aiming for global accounting standards : the International Accounting Standards Board, 2001 - 2011
Camfferman, Kees, (2015)
Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C., (2016)
The introduction of international accounting standards in Europe : implications for international convergence
Schipper, Katherine, (2008)
Why do accounting issues end up in the "too difficult" box?
Schipper, Katherine, (2022)
Discussion of "the impact of the adoption of IFRS 11 on the comparability of accounting information"