A True and Fair View of the Principles/Rules Debate

By David Alexander, Eva K. Jermakowicz. 2006

158 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/60d798f51533ea6173f4c10ddee281afc0d9e1c3

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. S. Boelens
2. Geert Braam

In Management Information Systems

1. S. Boelens
2. Geert Braam

Citations in the corpus

• The Development of Accounting Quality of IAS and IFRS Over Time: The Case of Germany (2009, unknown): “Many of these revisions and new additions of accounting standards reflect IASB's preference for fair value measurement of assets and liabilities (Alexander and Jermakowicz 2006; Hung and Subramanyam 2007; Schipper 2005; Whittington 2005).”
• Quality of financial reporting: measuring qualitative characteristics (2009, background): “…offer more relevant information (Maines & Wahlen, 2006; Bennett et al., 2006; Benston et al., 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).”