Economic consequences of accounting standards
نویسندگان
چکیده
منابع مشابه
ECONOMIC CONSEQUENCES OF ACCOUNTING STANDARDS The Lease Disclosure Rule Change*
We examine capital structure changes to investigate the impact of SFAS No. 13 on lessees. While this accounting standard essentially rearranged capital lease disclosures (from footnotes to the balance sheet), mandated capitalization substantially altered key accounting ratios. Our results document a systematic substitution from capital leases to operating leases and nonlease sources of financin...
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How do we set the accounting standards? The topic has received much attention during the past 50 years. Perhaps the first step toward a satisfactory resolution of the problem is to recognize that the problem of standardization is not unique to accounting. There are approximately five hundred standard-setting organizations in the United States alone and many more in other countries, setting stan...
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Corporates provide different dates for presenting information about financial status and future prospects of corporate to stockholders. Stockholders and stock market participants consider the information obtained from the corporate as good news or bad news and they react on this basis. In recent years, corporate programs have been considered by analysts and accounting researchers in order to ma...
متن کاملAccounting Standards for Supply Chains
In this paper principles for accounting in supply chains will be developed. The three principles we introduce are: the reciprocity in information access, asset investment and retrieval, and matching risks and returns. The principles provide guidance in managerial and stakeholder decision making, monitoring and control. The information that management and other stakeholders need is based on thes...
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ژورنال
عنوان ژورنال: Journal of Accounting and Economics
سال: 1988
ISSN: 0165-4101
DOI: 10.1016/0165-4101(88)90006-7