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Search: subject:"rules-based accounting standards"
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Explaining rules-based characteristics in U.S. GAAP : theories and evidence
Donelson, Dain C.
;
McInnis, John
;
Mergenthaler, Richard D.
- In:
Journal of accounting research
54
(
2016
)
3
,
pp. 827-861
Persistent link: https://www.econbiz.de/10011500081
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Further evidence of earnings management and opportunistic behavior with principles-based accounting standards : the case of conditional asset retirement obligations
Fornaro, James M.
;
Huang, Hua-wei
- In:
Journal of accounting and public policy
31
(
2012
)
2
,
pp. 204-225
Persistent link: https://www.econbiz.de/10009545981
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