منابع مشابه
Adverse effects of uniform written reporting standards on accounting practice, education, and research
When transactions have multiple attributes, achieving uniformity in their classification depends on whether similarities or dissimilarities are of interest; uniformity with respect to both is not possible. The pursuit of uniform written standards at the expense of social norms diminishes the effectiveness of financial reporting in stewardship and governance, and in keeping the security markets ...
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I build a model of neoclassical production to examine the capital market and welfare effects of a uniform accounting standard (like IFRS). Firms vary in their cost of compliance to the standard, and investors vary in their cost of learning diverse standards for capital allocation. I show that a uniform accounting standard increases the quantity of capital in the economy and lowers the cost of c...
متن کاملAccounting History and Accounting Progress
A. C. Littleton famously described accounting as “relative and progressive”. However, in recent historical accounting research, there has been increasing hesitation in describing accounting as “progressing”. This is largely because “progress” implies a degree not only of change but also of improvement, and historical accounting researchers, influenced by social science conventions, often regard...
متن کاملAccounting Employers’ Expectations - The Ideal Accounting Graduates
This research examined what accounting employers are seeking in their ‘ideal’ accounting graduate and sought to provide clarification on the ‘expectation gap’ between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper draws on semi-structured interviews conducted face-to-face with parti...
متن کاملUniform connectedness and uniform local connectedness for lattice-valued uniform convergence spaces
We apply Preuss' concept of $mbbe$-connectedness to the categories of lattice-valued uniform convergence spaces and of lattice-valued uniform spaces. A space is uniformly $mbbe$-connected if the only uniformly continuous mappings from the space to a space in the class $mbbe$ are the constant mappings. We develop the basic theory for $mbbe$-connected sets, including the product theorem. Furtherm...
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ژورنال
عنوان ژورنال: The Bulletin of the National Tax Association
سال: 1916
ISSN: 2327-8706,2327-9508
DOI: 10.1086/bullnattax41787830