Concepts-based Accounting Standards
Mark Penno
Individuating Assets and Liabilities in Financial Accounting
Brian A. Rutherford
An Examination of Other-than-temporary Impairments: Evidence from FSP FAS 115-2 and FAS 124-2
Tuba Toksoz
Open Access
Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940
John Richard Edwards, Trevor Boyns
How Do Managers and Shareholders Respond to Taxation? An Analysis of the Introduction of the UK Real Estate Investment Trust Legislation
Kevin Holland, Sarah Lindop, Nor Shaipah Abdul Wahab
Do Firms Learn from Pre-announcement Experience? Evidence from Optimistic Pre-announcements and Market Responses
Youngdeok Lim, Hyung Il Oh