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Accounting Horizons

Latest Issue: 03/01/2004

In This Issue

1-7 (of 7) related articles Items per page
1. Frequently asked questions of a new editor.
INTRODUCTION Human nature leads us all to be curious about change. As the incoming editor of Accounting Horizons, this natural curiosity results in constituents asking ...
(PERIODICAL ARTICLE)
2. Evaluation of the IASB's proposed accounting and disclosure requirements...
INTRODUCTION The November 2002 International Accounting Standards Board (IASB) Exposure Draft, Share-Based Payment (hereafter the ED), addresses accounting and disclosure requirements for share-based payments. The ...
(PERIODICAL ARTICLE)
3. Commentary on the IASB's Exposure Draft on Business Combinations.
INTRODUCTION The Financial Accounting Standards Committee of the American Accounting Association (the Committee) is charged with responding to requests for comment from standard setters on ...
(PERIODICAL ARTICLE)
4. Accounting professionalism--they just don't get it!
INTRODUCTION I realize that my title contains two ambiguous pronouns--"they" and "it." After reading this commentary, I hope you will be able to identify who ...
(PERIODICAL ARTICLE)
5. Empirical evidence on recent trends in pro forma reporting.
SYNOPSIS: This study provides descriptive evidence on the controversial trend adopted by many firms in recent years of reporting earnings figures on a pro forma ...
(PERIODICAL ARTICLE)
6. Designing cost-competitive technology products through cost management.
SYNOPSIS: As manufacturing innovations spread throughout leading organizations, product development becomes a more important source of competitive advantage. Within product development, cost management receives increasing ...
(PERIODICAL ARTICLE)
7. The information content of royalty income.
SYNOPSIS: The rise of intangible assets in size and contribution to corporate growth over the past quarter century was accompanied by a steep increase in ...
(PERIODICAL ARTICLE)
1-7 (of 7) related articles Items per page
1-7 (of 7) related articles

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