The paper explores the association between corporate govemance attributes and the extent
of accounting conservatism apparent in Chinese listed companies" financial reporting. The …

In its recently revised conceptual framework, the IASB re-affirms decision-usefulness as the
objective of financial reporting, disregarding claims about its lack of coherence. In this paper …

Irving Fisher's capital-income theory uses the discounted cash-flow model to explain prices,
markets, and capitalism. How did his theory get into 'fair-value'accounting standards given …

The progressive harmonization of corporate financial information, based on the International
Financial Reporting Standards, has moved fair value accounting (FVA) to the forefront of a …

Las entidades de crédito cotizadas españolas han venido aplicado las NIIF desde el
ejercicio 2005. La implementación de las NIIF conllevó la aplicación del modelo de valor …

Este artículo demuestra que, según las NIC/NIIF actuales, los activos más relevantes de
todos los clubes de fútbol profesionales al final del año, los denominados" Derechos de …

This paper proves that under current international accounting standards, the most relevant
assets of all professional soccer clubs at year-end, players' transfer fees, can be measured …

I cannot endorse Donleavy's conclusion that “fair value” accounting is derived from the
eighteen-century economic thinkers: Anne Robert Turgot; Richard Cantillon; and Adam …

This paper proves that under current international accounting standards, the most relevant
assets of all professional soccer clubs at year-end, players' transfer fees, can be measured …

Fair value accounting is at the heart of arguably the world's most prominent accounting
standards, particularly US GAAP and IFRS. Fair value measurement has been the subject of …