Why Consistency of Accounting Standards Matters: A Contribution to the Rules-Versus-Principles Debate in Financial Reporting
JENS WÜSTEMANN, SONJA WÜSTEMANN
The Value Relevance of Management Forecasts and Their Impact on Analysts’ Forecasts: Empirical Evidence From Japan
KOJI OTA
Accounting for the Business of Suffering: A Study of the Antebellum Richmond, Virginia, Slave Trade
JAN RICHARD HEIER
Background and Case for Exit Price Accounting
GRAEME DEAN
The Case for Entry Values: A Defence of Replacement Cost
ANDREW LENNARD