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Showing 1 to 5 of 5 for “"accounting standard setting"”.

  1. Agenda formation and the Financial Accounting Standards Board

    Young, Joni J.University of Illinois at Urbana-Champaign2011

    … was to improve our understanding of why some accounting issues emerge onto the FASB agenda. This necessary condition for the issuance of accounting standards has received no attention in the accounting literature. This paper employs a regulatory space metaphor (Hancher and Moran, 1989) as an …

    uiuc Repository record

  2. An Evaluation of the Standard Setting Performance of the FASB

    Rolleri, DevonThe Graduate School and University Center of The City University of New York2015

    … on the performance of a regulatory agency in standard setting. I apply this framework to examine whether numerous Financial Accounting Standards Board (FASB) modifications influence the performance of the Board during the standard setting process. These modifications include changes in FASB …

    cuny-grad Repository record

  3. International Financial Reporting Standards for Small, Medium and Enterprises (IFRS for SMEs) and the quality of financial reporting: Some evidence from the Limpopo Province

    Sirembe, Ndivhuwo2024

    … either full International Financial Reporting Standards (IFRS) or IFRS for SMEs. IFRS for SMEs was introduced by the International Accounting Standards Board (IASB) in 2009 as an alternative framework for eligible entities, offering an option instead of the complete set of IFRSs. Despite the …

    venda Repository record

  4. Accounting, accountability and governance in upstream petroleum contracts: the case of local content sustainability in the Nigerian oil and gas sector.

    Ado, RabiuRobert Gordon University2016

    … study was conducted to examine the local content accounting, accountability and governance of the Nigerian Content Development and Monitoring Board (NCDMB) and the five major International Oil Companies (IOCs) operating in Nigeria (Shell, Chevron, ExxonMobil, Total and Agip). The soft and hard …

    rgu Repository record

  5. Accounting from the Perspective of Regulatory History, Private Standard Setting and Family Firm Research

    Klein, MalteUniversität Bayreuth

    … dissertation presents three studies on German accounting history, on the internal sphere of private accounting standard setting of the International Accounting Standards Board (IASB), and on the state of the art of financial accounting and reporting research on family firms. After a brief …

    bayreuth Repository record