The standard-setters’ toolkit: can principles prevail over bright lines? (English)
Free access
- New search for: Henderson, Darren
- New search for: O’Brien, Patricia C.
- New search for: Henderson, Darren
- New search for: O’Brien, Patricia C.
In:
Review of Accounting Studies
;
22
, 2
;
644-676
;
2017
- Article (Journal) / Electronic Resource
-
Title:The standard-setters’ toolkit: can principles prevail over bright lines?
-
Contributors:Henderson, Darren ( author ) / O’Brien, Patricia C. ( author )
-
Published in:Review of Accounting Studies ; 22, 2 ; 644-676
-
Publisher:
- New search for: Springer US
-
Place of publication:New York
-
Publication date:2017-05-05
-
Size:33 pages
-
ISSN:
-
DOI:
-
Type of media:Article (Journal)
-
Type of material:Electronic Resource
-
Language:English
-
Keywords:
-
Source:
Table of contents – Volume 22, Issue 2
The tables of contents are generated automatically and are based on the data records of the individual contributions available in the index of the TIB portal. The display of the Tables of Contents may therefore be incomplete.
- 503
-
Accrual quality, skill, and the cross-section of mutual fund returnsNallareddy, Suresh / Ogneva, Maria et al. | 2017
- 543
-
The internet as an information intermediaryDrake, Michael S. / Thornock, Jacob R. / Twedt, Brady J. et al. | 2017
- 577
-
An examination of firms’ responses to tax forgivenessShevlin, Terry / Thornock, Jacob / Williams, Braden et al. | 2017
- 608
-
The impact of narrative disclosure readability on bond ratings and the cost of debtBonsall, Samuel B. / Miller, Brian P. et al. | 2017
- 644
-
The standard-setters’ toolkit: can principles prevail over bright lines?Henderson, Darren / O’Brien, Patricia C. et al. | 2017
- 677
-
The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosureChen, Ester / Gavious, Ilanit / Lev, Baruch et al. | 2017
- 715
-
Does the cessation of quarterly earnings guidance reduce investors’ short-termism?Kim, Yongtae / Su, Lixin (Nancy) / Zhu, Xindong (Kevin) et al. | 2017
- 753
-
The effect of financial reporting quality on corporate dividend policyKoo, David S. / Ramalingegowda, Santhosh / Yu, Yong et al. | 2017
- 791
-
Management forecasts and the cost of equity capital: international evidenceCao, Ying / Myers, Linda A. / Tsang, Albert / Yang, Yong George et al. | 2017
- 839
-
Flexibility in cash-flow classification under IFRS: determinants and consequencesGordon, Elizabeth A. / Henry, Elaine / Jorgensen, Bjorn N. / Linthicum, Cheryl L. et al. | 2017
- 873
-
Blockholder exit threats in the presence of private benefits of controlHope, Ole-Kristian / Wu, Han / Zhao, Wuyang et al. | 2017
- 903
-
Book-tax conformity and capital structureBlaylock, Bradley / Gaertner, Fabio B. / Shevlin, Terry et al. | 2017
- 933
-
Two-stage capital budgeting, capital charge rates, and resource constraintsJohnson, Nicole Bastian / Pfeiffer, Thomas / Schneider, Georg et al. | 2017
- 964
-
Has goodwill accounting gone bad?Li, Kevin K. / Sloan, Richard G. et al. | 2017