PDF] More Accounting Theory or More Information Technology?
http://www.aejournal.com/ojs/index.php/aej/article/view/124/87 [nofollow]
[PDF] from aejournal.comS Harrast, J Strong… - The Accounting Educators' Journal, 2010 - aejournal.com
It has been said that accounting faculty should teach theory and let students figure out how to
apply the theory in the real world. This argument assumes that students arrive with technology
skills sufficient to serve as a base for their college and even their professional careers. ...
PDF] The State and/of Accounting Regulation
http://www.cardiff.ac.uk/carbs/conferences/abfhc10/David%20Alexander%20-%20The%20State%20and%20of%20Accounting.pdf [nofollow]
[PDF] from cardiff.ac.ukD Alexander… - draft for presentation at 6th AHIC conference, …, 2010 - cardiff.ac.uk
... In this context, our research question can be simply stated: to what extent, and how, should the
State be involved in the regulation of financial accounting and reporting? ... These distinctions favour
the development of the theory of the public organ (which presupposes a trilateral ...
Financial Forecasting, Risk and Valuation: Accounting for the Future
http://www.nd.edu/~carecob/April2010Conference/PenmanPaper.pdf [nofollow]
[PDF] from nd.eduSH Penman - Abacus, 2010 - interscience.wiley.com
... In their conceptual framework documents, the FASB and IASB firmly embrace the idea ... prices,
and broadly affirms that accrual models (based on US GAAP) produce lower ... However, little
accounting theory has been advanced for evaluating different (accrual) accounting methods ...
Cited by 1 - Related articles - All 11 versions
DF] Unresolved Methodological Questions at the Cross-section of Accounting and Finance
http://www.bizresearchpapers.com/2.%20Clarke%20F%20and%20Dean%20G.pdf [nofollow]
[PDF] from bizresearchpapers.comG Dean… - International Review of Business …, 2010 - bizresearchpapers.com
... concepts, postulates, principles – as manifest in the ongoing, albeit languishing new millennial
IASB/FASB „Conceptual Framework (CF)‟ exercises; 7. It ... Chambers, RJ 1955b, “A Scientific
Pattern of Accounting Theory”, The Australian Accountant, (Feb), pp.73-80. ...
PDF] Islamic Financing and Business Framework: A Survey.
http://www.eurojournals.com/ejss_15_4_02.pdf [nofollow]
[PDF] from eurojournals.comM Hanif… - European Journal of Social Sciences, 2010 - eurojournals.com
... Abdullah Muhammad Iqbal Lecturer in Accounting and Finance Kent Business School, University
of ... product development, capacity building of IFIs, reforms in financial reporting framework and
strengthening ... 1. Introduction Islamic financial system is not a mere theory rather it is ...
Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled Preliminary Views on …
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.167.3316&rep=rep1&type=pdf [nofollow]
[PDF] from psu.eduS Moehrle, T Stober, K Jamal, R Bloomfield… - Accounting …, 2010 - link.aip.org
... defined in the document as operating and investing, in contemporary finance theory, operating
activities ... finance lease liabilities that would arise under a revised lease accounting standard ... same
time that a comprehensive conceptual framework is being developed by the FASB. .
[PDF] Are Employee Stock Options Liabilities or Equity?
http://accounting.wharton.upenn.edu/documents/seminars/Barth%20Hodder%20Stubben%20Oct%202010.pdf [nofollow]
[PDF] from upenn.eduME Barth, LD Hodder… - 2010 - accounting.wharton.upenn.edu
... approach. Thus far the FASB and the International Accounting Standards Board (IASB) have
been unable to develop a clear principle that distinguishes liabilities from equity. Our predictions
and tests are based on warrant pricing theory. Although the value of ...
Financial Forecasting, Risk and Valuation: Accounting for the Future
http://www.nd.edu/~carecob/April2010Conference/PenmanPaper.pdf [nofollow]
[PDF] from nd.eduSH Penman - Abacus, 2010 - interscience.wiley.com
... Fair value accounting? A new design? In their conceptual framework documents, the FASB and
IASB ... However, little accounting theory has been advanced for evaluating different (accrual)
accounting methods for forecasting and valuation. The field is wide open. ...
[PDF] The IAS/IFRS application on the intangible assets of non-listed companies
http://www.accountant.org.cn/doc/acc201005/acc20100501.pdf [nofollow]
[PDF] from accountant.org.cnM Ferrari… - 现代会计与审计, 2010 - accountant.org.cn
... that “although the purpose of EC directives is to unify the conceptual framework of financial ... value
of bundles of resources) is a matter of econometrics, not of theory or principle”. ... the differences
between Italian GAAP and IAS/IFRS rather than capturing the accounting quality of ...
[PDF] Goodwill components and impairment tests under conservative accounting: A theoretical evaluation
http://area1.bwl.uni-mannheim.de/fileadmin/files/Research_Seminar/2010/Johansson_et_al_-_April_2010.pdf [nofollow]
[PDF] from uni-mannheim.deSE Johansson - 2010 - area1.bwl.uni-mannheim.de
... However, in the Exposure Draft on Business Combination and Intangible Assets (September
1999), the FASB was in favour of amortization of goodwill, although ... Section 2. The model is based
on economic theory and accounting theory, and the IFRS 3 ... 2. Theoretical framework ...
A new accountability for the moral geography of gifting relationships
http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1000&context=sinet#page=32 [nofollow]
[PDF] from uow.edu.auK Rudkin… - The SInet 2010 eBook, 2010 - ro.uow.edu.au
... pdf Rappaport, A 1977,„Economic Impact of Accounting Standards: Implications for the FASB‟,
Journal of ... on the interdisciplinary perspectives on accounting project‟, Critical Perspectives on
Accounting, vol. ... Silk, J 2004,„Caring at a distance: Gift theory, aid chains and social ...
An investigation into the use of a blended model of learning in a first year accounting subject
http://eprints.qut.edu.au/26794/1/26794.pdf [nofollow]
[PDF] from qut.edu.auN Muldoon, N Pawsey… - 2010 - eprints.qut.edu.au
... concerning students, educational technology, assessment and faculty issues published in the
Journal of Accounting Education, Issues in Accounting Education, The Accounting Educators'
Journal, and Accounting Education: A Journal of Theory Practice and Research for the ...
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PDF] The role of accounting theory in the development of accounting principles
http://www.meditari.org.za/docs/2010v1/2_Coetsee_(art_24.09)-Meditari_Vol_18_No_1_2010.pdf [nofollow]
[PDF] from meditari.org.zaD Coetsee - Meditari Accountancy Research, 2010 - meditari.org.za
Abstract Accounting theorists agree that no comprehensive theory of accounting has yet been
developed. In the absence of such a theory, the question arises whether sufficient accounting
principles are created through accounting research. This article acknowledges that ...
PDF] CEP Discussion Paper No 1027 November 2010 Long Term Implications of the ICT Revolution: Applying the Lessons of Growth Theory and Growth Accounting
http://cep.lse.ac.uk/pubs/download/dp1027.pdf [nofollow]
[PDF] from lse.ac.ukN Oulton - 2010 - cep.lse.ac.uk
Abstract How big a boost to long run growth can countries expect from the ICT revolution? I use
the results of growth accounting and the insights from a two-sector growth model to answer this
question. The use of a two-sector rather than a one-sector model is required because of ...
F] Understanding the Needs of Users of Public Sector Financial Reports: How Far Have We come?
http://www.bizresearchpapers.com/6.%20Clark%20C.pdf [nofollow]
[PDF] from bizresearchpapers.comC Clark - International Review of Business Research …, 2010 - bizresearchpapers.com
... these developments as a “struggle for turf” (p. 254) between the GASB and the FASB, culminating
most significantly in the study by Anthony (1978), commissioned by the FASB. ... Chambers, R. 1955,
“Blueprint for a Theory of Accounting”, Accounting Research, vol.6, no.1, pp.17 ...
Adverse effects of uniform written reporting standards on accounting practice, education, and research
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.155.5433&rep=rep1&type=pdf [nofollow]
[PDF] from psu.eduS Sunder - Journal of Accounting and Public Policy, 2010 - Elsevier
... the harmonization of accounting practice have been the policy of the Financial Accounting
Standards Board (FASB) and the ... the nature of uniformity and the role of social norms, institutions,
and law in accounting theory, practice, education, and research before turning ...
True and fair” as the moral compass of financial reporting
http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.159.7643&rep=rep1&type=pdf [nofollow]
[PDF] from psu.eduS Sunder - Professor Cynthia Jeffrey (ed.), 2010 - emeraldinsight.com
... When Wall Street and the City of London call the FASB and the IASB for clarification,
it amounts to a burglar inquiring when you plan to be away from home. ... (1962).
Studies in accounting theory. London: Sweet and Maxwell. ...
[PDF] The Study of the Application Status of Fair Value Accounting in China
http://www.ccsenet.org/journal/index.php/ijbm/article/view/7320/5693 [nofollow]
[PDF] from ccsenet.orgY Liu - International Journal of Business and Management, 2010 - ccsenet.org
... What has been mentioned in this paper is expected to trigger more attention to this topic, hence
leading to profound development in both the basic theory and practical operation related to fair
value in China ... Research on Fair Value Measurement ... Finance and Accounting Monthly ...
[PDF] Financial reporting of cash flow: Arbitrary items and management preferences
http://www.accountant.org.cn/doc/acc201004/acc20100401.pdf [nofollow]
[PDF] from accountant.org.cnLC Kwong - 现代会计与审计, 2010 - accountant.org.cn
... Second, more importantly, both the IASB and FASB have jointly proposed to change the
presentation of cash flow statement and classification of these arbitrary ... Positive accounting theory
The labour theory of value, risk and the rate of profit
http://eprints.whiterose.ac.uk/2571/1/ymswp12toms.pdf [nofollow]
[PDF] from whiterose.ac.ukJS Toms - Critical Perspectives on Accounting, 2010 - Elsevier
... social dimensions of risk transfer. Intuitively this suggests that value and risk need
to be equated in classical economics, value theory and accounting theory just as
they are linked by the neo-classical capital asset pricing model. ...
[PDF] Research for Accounting Policy
http://www.hbs.edu/units/am/docs/Research-for-Accounting-PolicyHarvard2010.pdf [nofollow]
[PDF] from hbs.eduS Sunder - 2010 - hbs.edu
... of testing economic theory • More complex decisions, larger choice space, need more time (order
of magnitude) • Compare choice of a point on a function with choice of a function Page 19. Scope
and levels of accounting policy: alphabet soup • Financial reporting: FASB, IASB ...
Powerful players: How constituents captured the setting of IFRS 6, an accounting standard for the extractive industries
http://ro.uow.edu.au/cgi/viewcontent.cgi?article=1542&context=commpapers [nofollow]
[PDF] from uow.edu.auCL Cortese, HJ Irvine… - Accounting Forum, 2010 - Elsevier
... This is followed by a description of the methodological approach based on regulatory capture
theory and facilitated by CDA. ... In 1997, the US Financial Accounting Standards Board (FASB)
in charge of the standardisation proposed that the successful efforts method be ...
Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
http://www.chicagobooth.edu/jar/conference/docs/ExpectingMispricing-ElliottKrischePeecher.pdf [nofollow]
[PDF] from chicagobooth.eduWB Elliott, SD Krische… - Journal of Accounting …, 2010 - Wiley Online Library
... shot experimental setting provide a point of departure for refining extant theory about these ...
Accounting disclosure transparency is relatively high when such changes appear in a separate ...
when reported in the statement of changes in shareholders' equity (eg, FASB [1996, 1997 ...
DF] Fair Value Accounting and the Credit Crisis
http://new.stjohns.edu/download.axd/7e17bee5fe244a4f9face8ecdbe67331.pdf?d=100803_reviewofbus_Spring10#page=21 [nofollow]
[PDF] from stjohns.eduP Casabona… - Review of, 2010 - new.stjohns.edu
... 2 does not require that the methodology in FAS 114 [ASC 310-10-35] is used, so in theory different
preparers ... At the same time, the FASB is developing proposals to replace the current accounting
requirements for financial instruments under US GAAP The FASB plans to ..
PDF] Does the Precision of Accounting Guidance Affect Investors' Assignments of Responsibility to Managers and Auditors for Negative Events?
http://byuaccounting.net/Symposium/CornellMagroWarne.pdf [nofollow]
[PDF] from byuaccounting.netRM Cornell, AM Magro… - 2010 - byuaccounting.net
... some future research directions. 2. Background, Theory, and Hypothesis Development ...
explanations and interpretations of vague terms included in the standards but is inherently based
on principles derived from Financial Accounting Standards Board's (FASB) conceptual ...
[PDF] The Controversy over Accounting for Stock Options: A Literature Review
http://www.eurojournals.com/irjfe_53_01.pdf [nofollow]
[PDF] from eurojournals.comS Alves - International Research Journal of Finance and …, 2010 - eurojournals.com
... Both the IASB and the FASB state that disclosure of information about items in financial ... This last
result is consistent with the contracting theory, and suggests that investors value ... Accounting often
involves estimates, so recognition of the estimated value (through of option pricing ...
ules versus principles-based pension accounting standards: An analysis of comparability
http://eprints.qut.edu.au/17076/1/17076.pdf [nofollow]
[PDF] from qut.edu.auI Gordon… - 2010 - eprints.qut.edu.au
... for the sponsor to avoid payment. At this time, the Financial Accounting Standards Board
(FASB) added the pension topic to its agenda and issued Preliminary Views on Employers'
Accounting for Pensions and Other Post-employment Benefits (1982). ...
[PDF] THE CLASSIFICATION OF CAPITAL AND REVENUE IN ACCOUNTING and the DEFINITION OF INCOME IN THE MARKET-PLACE
http://www.victoria.ac.nz/sacl/cagtr/working-papers/WP73.pdf [nofollow]
[PDF] from victoria.ac.nzE McCann… - 2010 - victoria.ac.nz
... Since these pronouncements draw upon, or largely correspond with, International Accounting
Standards Board, (2001), hereafter this paper refers only to the IASB Framework. ... commercial
entity. Because modern accounting theory predicates that income over ...
[PDF] Does classifying and disaggregating financial statement information help credit analysts recognize firms' cost structures
http://faculty.chicagobooth.edu/workshops/accounting/archive/pdf/2010%2003-29%20BHHR%20UChicago.pdf [nofollow]
[PDF] from chicagobooth.eduR Bloomfield, F Hodge, P Hopkins… - 2010 - faculty.chicagobooth.edu
... more informed) judgments and decisions. Consistent with this theory, Hodge,
Hopkins and Wood (2010) provide evidence that the ... Financial Accounting Concepts
5 (SFAC 5), FASB 1984) supports this perspective by stating ...
The relevance in Annual reports-Studying the use of annual reports in the credit and investment decision
https://gupea.ub.gu.se/dspace/bitstream/2077/22551/1/gupea_2077_22551_1.pdf [nofollow]
[PDF] from gu.seT Klingberg… - rapport nr.: externredovisning 09-10-69, 2010 - gupea.ub.gu.se
... financial reports. The degree of materiality depends on the size of the error given
in the financial report or under the circumstances for the omission (Framework p.
29-30). 2.2. Agency theory in accounting Agency theories are ...
The political economy of the accounting firm
http://wrap.warwick.ac.uk/3396/1/WRAP_THESIS_Owen_2010.pdf [nofollow]
[PDF] from warwick.ac.ukAS Owen - 2010 - wrap.warwick.ac.uk
... argues that accounting enables individual investors to make investment decisions (FASB, 1980). ...
will develop my theory of the accounting firm using the idea of 'competition between capitals'
(Marx, 1959) to reveal the conflicts within this group. Because political ...
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http://basepub.dauphine.fr/bitstream/handle/123456789/4205/2010-09DRM.pdf?sequence=1 [nofollow]
[PDF] from dauphine.frH Gabteni, H de La Bruslerie - 2010 - basepub.dauphine.fr
... Standards Board (FASB), which specifies that accounting information has a good quality 3 ... The
voluntary disclosure theory was initiated by Verrechia (2001). His work was ... effective, it finds its
momentum before the year 2005, year of transition to the new accounting standards. ...
[PDF] How Do Financial Statement Users Assess and Use Relevance and Reliability?
http://www.mccombs.utexas.edu/dept/accounting/facultypages/Koonce/Kadous%20Koonce%20Thayer%20may%205%202010.pdf [nofollow]
[PDF] from utexas.eduK Kadous, L Koonce… - 2010 - mccombs.utexas.edu
... In the following section, we develop the theory that leads to our theoretical predictions. ... Relevance
and reliability are the two primary qualitative characteristics of accounting information that
determine its usefulness in decision making (FASB 1980; FASB 2008
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