Rules, Principles and Judgments in Accounting Standards

By Bruce K. Bennett, Michael E. Bradbury, Helen Prangnell. 2006

128 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/e205991188d90185a89d272565637f1d452d6898

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. Joshua Ronen
2. S. Boelens
3. Geert Braam

In Economics and Econometrics

1. Joshua Ronen
2. S. Boelens
3. Geert Braam

Citations in the corpus

• To Fair Value or Not to Fair Value: A Broader Perspective (2008, background): “1 On 13 November 2006, the International Accounting Standards Board (IASB) published for public comment a discussion paper setting out its preliminary views 1 See also SFAC 7, Using Cash Flow Information and Present Value in Accounting Measurements (FASB, February 2000).”
• Quality of financial reporting: measuring qualitative characteristics (2009, methodology): “reports prepared in accordance with IFRS 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 (Alexa”