IFRS: Markets, practice, and politics
This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …
and the political economy behind the global use of International Financial Reporting …
Labelling in financial reporting: An examination of “other comprehensive income” and non‐professional investors' judgements
Other comprehensive income (OCI) is often confusing for financial statement users and the
International Accounting Standards Board has proposed new labelling to improve its …
International Accounting Standards Board has proposed new labelling to improve its …
The effect of financial statement incomparability on investment decisions
SB Anderson - The Accounting Review, 2023 - publications.aaahq.org
ABSTRACT I use standard setters' description of comparability to conceptualize two forms of
incomparability in financial reporting. Using a laboratory experiment, I construct states of …
incomparability in financial reporting. Using a laboratory experiment, I construct states of …
Financial analysts' preferences regarding income statement presentation
The FASB continues to debate useful format and disaggregation choices of financial
performance information as part of its disaggregation of income statement expenses project …
performance information as part of its disaggregation of income statement expenses project …
[PDF][PDF] Markets, Practice, and Politics
K Becker, J Bischof, H Daske - research-api.cbs.dk
This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …
and the political economy behind the global use of International Financial Reporting …
[PDF][PDF] Using Python for Text Analysis in Accounting Research Vic Anand, Khrystyna Bochkay, Roman Chychyla and Andrew Leone ISBN: 978-1-68083-760-5
J Grewal, G Serafeim, SM Lourenco - scholar.archive.org
This monograph reviews the academic literature on market outcomes, reporting practices
and the political economy behind the global use of International Financial Reporting …
and the political economy behind the global use of International Financial Reporting …