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Accounting Horizons

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Issue Date: 03/01/2003

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1. Behavioral evidence on the effects of principles- and rules-based... INTRODUCTION The Sarbanes-Oxley Act requires the SEC to study the feasibility of shifting to a more "principles-based" financial reporting system, and the FASB has proposed ... (PERIODICAL ARTICLE) 2. Evaluating concepts-based vs. rules-based approaches to standard setting. INTRODUCTION In its new project on Codification and Simplification, the FASB indicates its intent to evaluate the feasibility of issuing concepts-based standards rather than issuing ... (PERIODICAL ARTICLE) 3. Principles-based accounting standards. (Commentary). INTRODUCTION Some recent discussions of U.S. financial reporting include implicit or explicit recommendations that the U.S. abandon the current allegedly "rules-based" system in favor of ... (PERIODICAL ARTICLE) 4. Commentaries on principles- vs. rules-based standards. (Commentary). The following three commentaries examine different facets of the escalating debate over the degree of specificity or "rules" appropriate in financial accounting standards, prompted to ... (PERIODICAL ARTICLE) 5. Evaluation of the FASB's proposed Accounting and Disclosure Requirements... INTRODUCTION The May 22, 2002 FASB Exposure Draft, Guarantor's Accounting and Disclosure Requirements, Including Indirect Guarantees of Indebtedness of Others (hereafter ED), addresses initial recognition, ... (PERIODICAL ARTICLE) 6. A fresh look at accounting ethics (or Dr. Smith goes to Washington). In the history of the world, there has never been a country like the United States of America. Compared to other nations, America has more ... (PERIODICAL ARTICLE) 7. Managing pro forma stock option expense under SFAS No. 123. SYNOPSIS: We investigate whether footnote disclosures under Statement of Financial Accounting Standards (SFAS) No. 123 are managed in 1996, the first year that the disclosure ... (PERIODICAL ARTICLE) 8. Regulation Fair Disclosure, analyst following, and analyst forecast... SYNOPSIS: This paper presents preliminary evidence of the effect of Regulation Fair Disclosure (FD) on the quantity and quality of firm-specific information released to the ... (PERIODICAL ARTICLE) 9. Tax practitioner credentials and the incidence of IRS audit adjustments. SYNOPSIS: This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that ... (PERIODICAL ARTICLE)
1-9 (of 9) related articles Sort by: Relevance \| Date Items per page

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