Search Results - subject:"Accounting guidance"

Understanding investors’ propensity to litigate : The role of perceived reporting flexibility and assessed management responsibility for harmful events

Cornell, Robert M.; Magro, Anne M.; Warne, Rick C. - In: Journal of Applied Accounting Research 18 (2017) 3, pp. 317-340

imprecise, principles-based accounting guidance. Investors are more likely to pursue litigation when they find management more … levels by varying the precision of accounting guidance and measure all other variables of interest. Participants are 82 part …

Persistent link: https://www.econbiz.de/10014837992

Understanding investors' propensity to litigate : the role of perceived reporting flexibility and assessed management responsibility for harmful events

Cornell, Robert M.; Magro, Anne M.; Warne, Rick C. - In: Journal of applied accounting research 18 (2017) 3, pp. 317-340

Persistent link: https://www.econbiz.de/10011790443

Accounting guidance flexibility, auditors' ethical characteristics, and blame

Cornell, Robert M.; Warne, Rick C. - In: Advances in accounting behavioral research 19 (2016), pp. 97-125

Persistent link: https://www.econbiz.de/10011580372

An empirical examination of psychological climate and internal disclosure policy compliance

Young, Randall - In: Advances in accounting behavioral research 19 (2016), pp. 127-154

Persistent link: https://www.econbiz.de/10011580382

Financial reporting and economic implications of statements of financial standards No. 132(R) and No. 158

Komissarov, Sergey - In: Review of Accounting and Finance 13 (2014), pp. 88-103

Purpose –The purpose of this paper is to address two questions: did adoption of Statements of Financial Accounting Standards No. 132(R) and No. 158 affect neutrality of the financial reporting with regard to the disclosed expected rate of return (ERR) on pension assets assumptions, and did...

Persistent link: https://www.econbiz.de/10010814982

Financial reporting and economic implications of statements of financial standards No. 132(R) and No. 158

Komissarov, Sergey - In: Review of Accounting and Finance 13 (2014) 1, pp. 88-103

Purpose – The purpose of this paper is to address two questions: did adoption of Statements of Financial Accounting Standards No. 132(R) and No. 158 affect neutrality of the financial reporting with regard to the disclosed expected rate of return (ERR) on pension assets assumptions, and did...

Persistent link: https://www.econbiz.de/10014989902

Financial reporting and economic implications of statements of financial stanards No. 132 (R) and No. 158

Komissarov, Sergey - In: Review of accounting & finance 13 (2014) 1, pp. 88-103

Persistent link: https://www.econbiz.de/10010254696