Qualitative research: experiences in using semi-structured interviews
Publisher Summary The chapter discusses “real-life” experiences in using semi-structured
interviews in qualitative research. The reasons for using semi-structured interviews, the …
interviews in qualitative research. The reasons for using semi-structured interviews, the …
Hicksian income in the conceptual framework
In seeking to replace accounting conventions by concepts in the pursuit of principles‐based
standards, the FASB/IASB joint project on the conceptual framework has grounded its …
standards, the FASB/IASB joint project on the conceptual framework has grounded its …
More than a numbers game: qualitative research in accounting
B Lee, C Humphrey - Management decision, 2006 - emerald.com
Purpose–The purpose of the paper is to outline the development of academic research in
the discipline of accounting, paying particular attention to the important contribution made by …
the discipline of accounting, paying particular attention to the important contribution made by …
The value relevance of 'realistic reporting': Evidence from UK life insurers
J Horton - Accounting and Business Research, 2007 - Taylor & Francis
Abstract Even under the International Financial Reporting Standard 4 (IFRS 4), the current
accounting regime for UK life insurance companies is oriented towards delaying the …
accounting regime for UK life insurance companies is oriented towards delaying the …
'Fair value'for financial instruments: How erasing theory is leading to unworkable global accounting standards for performance reporting
The LASC is pursuing proposals for accounting for financial instruments that are
conceptually flawed and unworkable in practice.“Fair value” has been elevated to a catch …
conceptually flawed and unworkable in practice.“Fair value” has been elevated to a catch …
[图书][B] Value and profit: An introduction to measurement in financial reporting
G Whittington - 2017 - books.google.com
The measurement methods used in financial accounting affect our perception of the value
and performance of businesses by determining the amount of reported profit or loss and the …
and performance of businesses by determining the amount of reported profit or loss and the …
An unreal number: How company pension accounting fosters an illusion of certainty
DP Blake, Z Khorasanee, J Pickles, D Tyrrall - Pensions Institute, 2008 - papers.ssrn.com
Abstract" An Unreal Number" examines pension accounting and, in particular, its effects on
the results and financial position of the sponsor of a defined benefit pension plan. Current …
the results and financial position of the sponsor of a defined benefit pension plan. Current …
Planned changes in accounting principles for UK life insurance companies: A preliminary investigation of stock market impact
The Association of British Insurers'(ABI) proposals for an 'accruals' method would have the
effect of 'front‐loading'profits reported on life assurance business compared with the …
effect of 'front‐loading'profits reported on life assurance business compared with the …
The value relevance of voluntary European embedded value disclosures: evidence from UK life insurance companies
M Almezweq, G Liu - International Journal of Accounting …, 2012 - inderscienceonline.com
This study examines the value relevance of the voluntary embedded value (EV) disclosures
by publicly listed British life insurers pre and post the mandatory adoption of International …
by publicly listed British life insurers pre and post the mandatory adoption of International …
An experiment in fair value accounting? The state of the art in research and thought leadership on accounting for life assurance in the UK and continental Europe
Abstract'Fair value'is currently the central topic of debate in the development of accounting
standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still …
standards. While it has now been defined to mean an exit price in US GAAP, the IASB is still …