Behavioral Evidence on the Effects of Principles- and Rules-Based Standards

By M. Nelson. 2003

314 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Law

View Paper: https://www.semanticscholar.org/paper/0b67efa6625e9050098fad347f219980fdf1f073

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Geert Braam
2. S. Boelens
3. Anwer S. Ahmed
4. José Ignacio Jarne
5. Susana Callao
6. J. Wahlen
7. Dechun Wang
8. Michael Neel

In Economics and Econometrics

1. S. Boelens
2. Geert Braam
3. Anwer S. Ahmed
4. José Ignacio Jarne
5. Susana Callao
6. J. Wahlen
7. Dechun Wang
8. Michael Neel

In Law

1. José Ignacio Jarne
2. Susana Callao
3. J. Wahlen
4. S. Boelens
5. Geert Braam
6. Laureen A. Maines

Citations in the corpus

• The Effect of Mandatory IFRS Adoption on Real and Accrual-Based Earnings Management Activities (2014, unknown): “Nelson (2003) provides experimental and survey evidence suggesting that”
• Quality of financial reporting: measuring qualitative characteristics (2009, background): “, 2006; Psaros & Trotman, 2004; Schipper & Vincent, 2003), whereas US GAAP annual reports provide information that more faithfully represents economic phenomena (Alexander & Jermakowicz, 2006; Nelson, 2003).”
• Have IFRS Affected Earnings Management in the European Union? (2010, background): “In this sense, Nelson (2003) analyses the problem from two viewpoints: ‘communication’ (level of understanding the standards in order to facilitate a shared understanding of the meaning of financial reports) and ‘constraint’ (role of standards to constraint reporting that is biased to produce an…”
• The Nature of Accounting Information Reliability: Inferences from Archival and Experimental Research (2006, background): “15 In general, these studies find that upward revaluations of non-financial assets are significantly positively related to future firm performance (operating income and cash flows), and to stock prices and returns, but 15 See Barth and Clinch (1998), Aboody, Barth and Kasznik (1999), Muller (1999), ”
• Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence (2013, background): “Experimental and survey-based evidence suggests that looser standards are more difficult to enforce, and thus accounting quality declines despite strong enforcement (Nelson 2003).”
• Principles-Based Versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions (2011, background): “With their bright-line thresholds, rulesbased standards can invite transaction structuring and incentive-consistent standard interpretation to achieve preferred accounting treatments (FASB 2002; Bockus et al. 2003; Nelson 2003).”