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Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release : Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP
Hopkins, Patrick E. - 2014
The Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association responded to the SEC's July 13, 2007 proposal to accept financial statements prepared in accordance with International Financial Reporting Standards (IFRS) from...
Persistent link: https://www.econbiz.de/10012709164
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Overview of U.S. state and local government financial reporting : a reference for academic research
Kim, Won Jung; Plumlee, Marlene A.; Stubben, Stephan R. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 127-148
Persistent link: https://www.econbiz.de/10013428833
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Do Chief Accounting Officers Influence Corporate Disclosure?
Wen, He Jennifer; He, Jing; Plumlee, Marlene - 2023
This study explores aspects of chief accounting officers (CAOs), a relatively new corporate executive title that firms add to C-suites. We provide descriptive data on CAO attributes and examine the determinants of CAO appointment and their role in corporate disclosure. Our results suggest that...
Persistent link: https://www.econbiz.de/10014350049