Are International Accounting Standards-Based and US GAAP-Based Accounting...
Editor's Note: This post comes to us from Mary Barth, Professor of Accounting at Stanford University, Wayne Landsman, Professor of Accounting at the University of North Carolina at Chapel Hill, Mark...
View ArticleHow Did Financial Reporting Contribute to the Financial Crisis?
Editor’s Note: This post comes to us from Mary Barth, Professor of Accounting at Stanford University, and Wayne Landsman, Professor of Accounting at the University of North Carolina at Chapel Hill. In...
View ArticleNon-GAAP and Street Earnings
Editor’s Note: The following post comes to us from Mary Barth, Professor of Accounting at Stanford University, Ian Gow, Assistant Professor of Accounting Information and Management at Northwestern...
View ArticleComparability, Capital Market Benefits, and the Voluntary Adoption of IFRS
Editor’s Note: The following post comes to us from Mary Barth, Professor of Accounting at Stanford University; Wayne Landsman, Professor of Accounting at the University of North Carolina; Mark Lang,...
View ArticleMeasurement in Financial Reporting: The Need for Concepts
Editor's Note: The following post comes to us from Mary Barth, Professor of Accounting at Stanford University. Measurement concepts in financial reporting are sorely needed. A key role of accounting is...
View ArticleDoes Fair Value Accounting Contribute to Procyclical Leverage?
Editor's Note: The following post comes to us from Amir Amel-Zadeh of Judge Business School at the University of Cambridge; Mary Barth, Professor of Accounting at Stanford University; and Wayne...
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