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Individual investors' attitudes toward the acceptance of International Financial Reporting Standards in the United States

McEnroe, John E.; Sullivan, Mark - In: Journal of international accounting auditing & taxation 20 (2011) 1, pp. 20-31

Persistent link: https://www.econbiz.de/10009011349

An examination of the perceptions of auditors and chief financial officers regarding principles versus rules based accounting standards

McEnroe, John E.; Sullivan, Mark - In: Research in accounting regulation 25 (2013) 2, pp. 196-207

Persistent link: https://www.econbiz.de/10010232429

Individual investors ́attitudes towards listing requirements for foreign entities on U.S: stock exchanges and the promulgation of international accounting standards

McEnroe, John E.; Sullivan, Mark - In: Journal of international accounting auditing & taxation 15 (2006) 2, pp. 215-225

Persistent link: https://www.econbiz.de/10003399569

Financial Analyst Survey of SFAS 123(R) - Employee Stock Option Compensation Expense

Heltzer, Wendy - 2014

This study examines practitioners' perceptions of uses of stock option compensation expense. Specifically, Statement of Financial Accounting Standard (SFAS) No. 123(R) requires firms to report the estimated fair value of stock option compensation as an expense over the employees' required...

Persistent link: https://www.econbiz.de/10013056797