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The Implications of Unverifiable Fair-Value Accounting:Evidence from the Political Economy of Goodwill Accounting
Accounting fair values politics standard setting
2015/5/12
I study the evolution of Statement of Financial Accounting Standard (SFAS) # 142, which uses unverifiable fair-value estimates to account for acquired goodwill. I find evidence consistent with the Fin...
《Journal of International Accounting, Auditing and Taxation》（图）
Journal of International Accounting Auditing Taxation
2010/1/19
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with all areas of international accounting including auditing, taxation and management advisory services.
The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods in all areas of accounting research. The journal now offers four regul...
The Journal of Accounting and Economics encourages the application of economic theory to the explanation of accounting phenomena. It provides a forum for the publication of the highest quality manuscr...
《Accounting organization and society》（会计、组织与社会）（图）
Accounting organization and society 会计 组织 社会
2010/1/15
Accounting, Organizations & Society is a major international journal concerned with all aspects of the relationship between accounting and human behaviour, organizational structures and processes, and...
Accounting Education: an international journal is a peer-reviewed international journal devoted to publishing research-based papers and other information on key aspects of accounting education and tra...
《Accounting Business and Financial History》
Accounting Business and Financial History Business Financial
2010/1/15
Accounting, Business & Financial History is a major journal which covers the areas of accounting history, business history and financial history. As well as providing a valuable international forum fo...
The Relation Between the Cyclically Adjusted Budget Balance and the Growth Accounting Method of Deriving Net Fiscal Effort
expansionary/contractionary fiscal policy cyclically adjusted budget balance
2009/7/17
This paper deals with the growth accounting method used to derive “net fiscal effort”. Net fiscal effort can then provide a clue about whether fiscal policy is expansionary or not, and, together with ...