The deteriorating usefulness of financial report information and how to reverse it
B Lev - Accounting and Business Research, 2018 - Taylor & Francis
There is a wide-spread and growing dissatisfaction with the relevance and usefulness of
financial report information, particularly among investors and corporate executives. The …
financial report information, particularly among investors and corporate executives. The …
Accounting for intangibles: a critical review
Purpose In 2000, Cañibano et al. published a literature review entitled “Accounting for
Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper …
Intangibles: A Literature Review”. This paper revisits the conclusions drawn in that paper …
Ending the accounting-for-intangibles status quo
B Lev - European Accounting Review, 2019 - Taylor & Francis
The surge of corporate intangible investments is the hallmark of developed economies,
radically transforming the business models, strategies, and performance of business …
radically transforming the business models, strategies, and performance of business …
[HTML][HTML] Fifty years of capital markets research in accounting: Achievements so far and opportunities ahead
ID Dichev - China Journal of Accounting Research, 2020 - Elsevier
This paper reviews the literature on capital markets research in accounting over the last 50
years. Rather than trying to be comprehensive, the review focuses on selected areas, and …
years. Rather than trying to be comprehensive, the review focuses on selected areas, and …
The return of stewardship, reliability and prudence–a commentary on the IASB's new conceptual framework
C Pelger - Accounting in Europe, 2020 - Taylor & Francis
In March 2018, the IASB published its revised conceptual framework including notable
changes to the chapters on the objective of financial reporting and on qualitative …
changes to the chapters on the objective of financial reporting and on qualitative …
[PDF][PDF] The effect of discretionary cash flow on profitability ratios: evidence from Jordanian manufacturing corporations
This study examines the effect of discretionary cash flow on the profitability ratios of the
manufacturing corporations listed on the Amman Stock Exchange. The study relied on …
manufacturing corporations listed on the Amman Stock Exchange. The study relied on …
Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts
O Georgiou, E Mantzari, J Mundy - Accounting and Business …, 2021 - Taylor & Francis
In its recently revised conceptual framework, the IASB re-affirms decision-usefulness as the
objective of financial reporting, disregarding claims about its lack of coherence. In this paper …
objective of financial reporting, disregarding claims about its lack of coherence. In this paper …
Financial accounting theory
TA Lee - The Routledge companion to accounting history, 2020 - taylorfrancis.com
This chapter outlines the history of financial accounting theory (FAT) in the English-speaking
world. It discusses the term theory means any linguistic statement of belief about the function …
world. It discusses the term theory means any linguistic statement of belief about the function …
How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members
This study provides descriptive evidence on how the Financial Accounting Standards Board
(FASB) sets Generally Accepted Accounting Principles (GAAP). Based on 211 financial …
(FASB) sets Generally Accepted Accounting Principles (GAAP). Based on 211 financial …
Proposal for improved financial statements under IFRS
KM Baksaas, T Stenheim - Cogent Business & Management, 2019 - Taylor & Francis
The benefits that users gain from financial statements depend on clear and concise
presentation of the underlying economics. The current IFRS regulation on presentation of …
presentation of the underlying economics. The current IFRS regulation on presentation of …