Rules, principles and judgments in accounting standards

This publication has 11 references indexed in Scilit:

• Rules-Based Standards and the Lack of Principles in Accounting
  Accounting Horizons, 2005
• The Impact of the Type of Accounting Standards on Preparers’ Judgments
  Abacus, 2004
• Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
  Accounting Horizons, 2003
• Principles-Based Accounting Standards
  Accounting Horizons, 2003
• Behavioral Evidence on the Effects of Principles- and Rules-Based Standards
  SSRN Electronic Journal, 2003
• Evidence from Auditors about Managers' and Auditors' Earnings-Management Decisions
  SSRN Electronic Journal, 2001
• AT THE INTERFACE OF LAW AND ACCOUNTING: AN EXAMINATION OF A TREND TOWARD A REDUCTION IN THE SCOPE OF AUDITOR LIABILITY TO THIRD PARTIES IN THE COMMON LAW COUNTRIES
  American Business Law Journal, 2000
• Rules versus Standards: An Economic Analysis
  Duke Law Journal, 1992
• A true and fair view of position and results: the historical background
  Accounting, Business & Financial History, 1991
• POWER AND POLICY MAKING: THE DEVELOPMENT OF AN R & D STANDARD
  Journal of Business Finance & Accounting, 1982