Principles‐Based Accounting Standards

By Katherine Schipper. 2003

406 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f7a5ab05506c6accfb75ff15da70f26328e9e25e

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. Mary E. Barth
2. Wayne R. Landsman
3. Mark H. Lang
4. Christian Leuz
5. Katherine Schipper
6. Todd D. Kravet
7. Jason Zezhong Xiao
8. Peter D. Wysocki

In Management Information Systems

1. Mary E. Barth
2. Manli Sun
3. Jason Zezhong Xiao
4. P. Weetman
5. M. Trombetta
6. S. Carmona
7. Wayne R. Landsman
8. Mark H. Lang

In Strategy and Management

1. Mary E. Barth
2. Wayne R. Landsman
3. Mark H. Lang
4. Jason Zezhong Xiao
5. Todd D. Kravet
6. P. Weetman
7. Manli Sun
8. M. Trombetta

Citations in the corpus

• Financial Reporting Transparency (2008, background): “Schipper (2003) describes principles-based standards in more detail.”
• On the global acceptance of IAS/IFRS accounting standards: The logic and implications of the principles-based system (2008, background): “Principles-based systems feature professional judgment as a distinctive element of the accounting process (Schipper, 2003).”
• Global Financial Reporting: Implications for U.S. Academics (2008, background): “GAAP include principles and rules, depending on context (Schipper 2003).”
• Are IFRS-based and US GAAP-based accounting amounts comparable? $ (2012, background): “IFRS and US GAAP include both general principles and rules, depending on context (Schipper, 2003).”
• Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China (2004, methodology): “, following on from the Sarbanes-Oxley Act of 2002, it is argued by Schipper (2003) that the FASB standards are based on the principles of the FASB Concepts Statements, but the demand for guidance on the principles has led to the present proliferation of rules expanding on the principles.”
• Financial Statement Comparability and the Efficiency of Acquisition Decisions (2018, background): “…the FASB and SEC emphasize the usefulness of financial statement comparability, few prior studies examine the costs and benefits of comparability (Schipper, 2003).1 Second, acquirers rely extensively on comparable company analysis in selecting and valuing targets (Bruner, 2004; Rosenbaum and…”