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Critical accounting estimate disclosures and the predictive value of earnings
Glendening, Matthew - In: Accounting horizons : a quarterly publication of the … 31 (2017) 4, pp. 1-12
Persistent link: https://www.econbiz.de/10011790935
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Global accounting convergence and the potential adoption of IFRS by the US (part I) : conceptual underpinnings and economic analysis
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 3, pp. 355-394
Persistent link: https://www.econbiz.de/10008698028
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IFRS and the accounting consensus
Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 23 (2009) 1, pp. 101-111
Persistent link: https://www.econbiz.de/10009523103
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Global accounting convergence and the potential adoption of IFRS by the US (Part II) : political factors and future scenarios for US accounting standards
Hail, Luzi; Leuz, Christian; Wysocki, Peter - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 567-588
Persistent link: https://www.econbiz.de/10008839883
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Accounting for revenues : a framework for standard setting
Ohlson, James A.; Penman, Stephen H.; Biondi, Yuri; … - In: Accounting horizons : a quarterly publication of the … 25 (2011) 3, pp. 577-592
Persistent link: https://www.econbiz.de/10009380972
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A two-step representation of accounting measurement
Gao, Pingyang - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 861-866
Persistent link: https://www.econbiz.de/10010244051
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Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements
Baber, William R.; Liang, Lihong; Zhu, Zinan - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 219-237
Persistent link: https://www.econbiz.de/10009568315
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Challenges and opportunities in cross-country accounting research
Gordon, Elizabeth A.; Greiner, Adam; Kohlbeck, Mark J.; … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 1, pp. 141-154
Persistent link: https://www.econbiz.de/10009734346
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Frank Lewis Clarke (1933–2020) : an international journey in quest of a more serviceable accounting
Dean, Graeme W.; Persson, Martin E.; Sargiacomo, Massimo - In: Accounting horizons : a quarterly publication of the … 35 (2021) 1, pp. 205-219
Persistent link: https://www.econbiz.de/10012516942
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Decision-useful asset measurement from a business valuation perspective
Botosan, Christine A.; Huffman, Adrienna A. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 757-776
Persistent link: https://www.econbiz.de/10011428906