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Search: subject:"rules-based standards"
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Cabán, David
2
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2
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International journal of accounting and information management
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ECONIS (ZBW)
12
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1
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12
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1
The information content of earnings : the effects of a change in accounting approach
Cabán, David
-
2025
Persistent link: https://www.econbiz.de/10015371389
Saved in:
2
Principles versus
rules
based
standards
: differential impact on accounting quality and relevance
Cabán, David
- In:
The journal of corporate accounting & finance
35
(
2024
)
4
,
pp. 174-191
Persistent link: https://www.econbiz.de/10015152925
Saved in:
3
Principles based accounting standards, audit fees and going concern : evidence using advanced machine learning
Subedi, Meena
- In:
International journal of accounting and information …
32
(
2024
)
2
,
pp. 308-344
Persistent link: https://www.econbiz.de/10014549046
Saved in:
4
Does Islamic religiosity influence professional accountants' judgments? : evidence from global convergence of IFRS
Ahsan, A. F. M. Mainul
;
Bose, Sudipta
;
Ali, Muhammad …
- In:
Advances in accounting : a research annual
64
(
2024
),
pp. 1-14
Persistent link: https://www.econbiz.de/10015060917
Saved in:
5
Standard precision and aggressive financial reporting : the influence of incentive horizon
Hunter, Kara E.
;
Rose, Jacob M.
;
Tariquzzaman, Atm
; …
- In:
Accounting and business research
53
(
2023
)
1
,
pp. 108-126
Persistent link: https://www.econbiz.de/10013484688
Saved in:
6
The standard-setters’ toolkit : can principles prevail over bright lines?
Henderson, Darren
;
O'Brien, Patricia C.
- In:
Review of accounting studies
22
(
2017
)
2
,
pp. 644-676
Persistent link: https://www.econbiz.de/10011690181
Saved in:
7
Are financial professionals ready for IFRS? : an exploratory study
Bierstaker, James L.
;
Kopp, Lori S.
;
Lombardi, Danielle R.
- In:
Advances in accounting : a research annual
35
(
2016
),
pp. 1-7
Persistent link: https://www.econbiz.de/10011713492
Saved in:
8
Principles-based vs. rules-based accounting standards : the effects of auditee proposed accounting treatment and regulatory enforcement on auditor judgments and confidence
Braun, Gary P.
;
Haynes, Christine M.
;
Lewis, Tom D.
; …
- In:
Research in accounting regulation
27
(
2015
)
1
,
pp. 45-50
Persistent link: https://www.econbiz.de/10011316573
Saved in:
9
The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands
Peytcheva, Marietta
;
Wright, Arnold
;
Majoor, Barbara
- In:
Behavioral research in accounting
26
(
2014
)
2
,
pp. 51-72
Persistent link: https://www.econbiz.de/10010480071
Saved in:
10
The impact of rule precision, information ambiguity, and conflicting incentives on aggressive reporting
Brink, Alisa
;
Gooden, Eric
;
Mishra, Meha Kohli
- In:
Advances in accounting behavioral research
17
(
2014
),
pp. 1-29
Persistent link: https://www.econbiz.de/10011409383
Saved in:
1
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