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Implications for GAAP from an analysis of positive research in accounting

Kothari, S.P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of Accounting and Economics 50 (2010) 2-3, pp. 246-286

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...

Persistent link: https://www.econbiz.de/10008871613

Implications for GAAP from an Analysis of Positive Research in Accounting

Kothari, S.P.; Ramanna, Karthik; Skinner, Douglas J. - Harvard Business School, Harvard University - 2009

Persistent link: https://www.econbiz.de/10005049581

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 33 (2002) 3, pp. 277-278

Persistent link: https://www.econbiz.de/10006767364

Editorial

Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 33 (2002) 2, pp. 143-144

Persistent link: https://www.econbiz.de/10006768215

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 33 (2002) 1, pp. 1-2

Persistent link: https://www.econbiz.de/10006769732

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 32 (2001) 1, pp. 1-2

Persistent link: https://www.econbiz.de/10006771028

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 31 (2001) 1, pp. 1-2

Persistent link: https://www.econbiz.de/10006772258

Editorial

Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 30 (2000) 3, pp. 243-244

Persistent link: https://www.econbiz.de/10006776410

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Watts, Ross L.; Zimmerman, Jerold L.; Kothari, S.P.; … - In: Journal of accounting & economics 30 (2000) 2, pp. 123-124

Persistent link: https://www.econbiz.de/10006776451

Editorial

Kothari, S.P.; Watts, Ross L.; Zimmerman, Jerold L.; … - In: Journal of accounting & economics 29 (2000) 3, pp. III

Persistent link: https://www.econbiz.de/10006776914