The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards-Reference-Cited by-同舟云学术

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The effects of cognitive reflection and work experience on financial statement comparability under principles-based accounting standards

Published:2023-12-06 Issue: Volume: Page:1-23
ISSN:0155-9982
Container-title:Accounting Forum
language:en
Short-container-title:Accounting Forum

Author:

Barcellos Leonardo P.¹,Cardoso Ricardo L.²,Leite Rodrigo de O.³

Affiliation:

1. Arizona State University, Tempe, AZ, USA

2. Brazilian School of Public and Business Administration, Fundacao Getulio Vargas; and School of Finance and Administration, Rio de Janeiro State University, Rio de Janeiro, Brazil

3. COPPEAD Graduate School of Business, The Federal University of Rio de Janeiro, Rio de Janeiro, Brazil

Funder

Conselho Nacional de Desenvolvimento Científico e Tecnológico

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior

FAPERJ

Publisher

Informa UK Limited

Subject

Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/01559982.2023.2285637

Reference71 articles.

1. Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

2. Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting

3. American Institute of Certified Public Accountants (AICPA). (2000). Statement of Position 00-2—Accounting by Producers or Distributors of Films . http://www.fasb.org/jsp/FASB/Document_C/DocumentPage?cid=1176156419558andacceptedDisclaimer=true.

4. Tangibility bias in investment risk judgments

5. Analysis of Carbon Emission Accounting Practices of Leading Carbon Emitting European Union Companies

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