Accounting and business research

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  Año 2015, Vol. 45, Número 5

  • Seleccionado

    Conceptual framework for financial reporting: : an introduction to the special issue by the guest editors

    Mary E. Barth, Christopher Nobes, Ann Tarca

    págs. 543-544

    
  • Seleccionado

    Conceptual framework for financial reporting: an introduction to the special issue

    Alan Teixeira

    págs. 545-546

    
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    Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?

    Arjan Brouwer, Martin Hoogendoorn, Ewout Naarding

    • Resumen

    págs. 547-571

    
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    The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes

    Christopher Nobes, Christian Stadler

    • Resumen

    págs. 572-601

    
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    Derivatives disclosure in corporate annual reports: : bank analysts' perceptions of usefulness

    Anne Bean, Helen Irvine

    • Resumen

    págs. 602-619

    
  • Seleccionado

    The implications of research on accounting conservatism for accounting standard setting

    Araceli Mora Enguídanos , Martin Walker

    • Resumen

    págs. 620-650