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Towards an Understanding of the Role of Standard Setters in Standard Setting

Allen, Abigail M. - 2012

We investigate the effect of standard setters in standard setting: We examine how certain professional and political characteristics of FASB members and SEC commissioners predict the accounting “reliability” and “relevance” of proposed standards. Notably, we find FASB members with...

Persistent link: https://www.econbiz.de/10013116081

Towards an understanding of the role of standard setters in standard setting

Allen, Abigail; Ramanna, Karthik - In: Journal of accounting & economics 55 (2013) 1, pp. 66-90

Persistent link: https://www.econbiz.de/10009717763

Conference issue on corporate governance : financial reporting, internal control, and auditing

Watts, Ross L. (contributor) - 2007

Persistent link: https://www.econbiz.de/10003541513

Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting

Roychowdhury, Sugata; Watts, Ross L. - In: Journal of accounting & economics 44 (2007) 1/2, pp. 2-31

Persistent link: https://www.econbiz.de/10003541518

Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"

Beatty, Anne - In: Journal of accounting & economics 44 (2007) 1/2, pp. 32-35

Persistent link: https://www.econbiz.de/10003541521