Recursivity in standard setting processes: the measurement case of fair value and market value-Reference-Cited by-同舟云学术

Recursivity in standard setting processes: the measurement case of fair value and market value

Published:2021-03-23 Issue:3 Volume:41 Page:192-202
ISSN:0954-0962
Container-title:Public Money & Management
language:en
Short-container-title:Public Money & Management

Author:

Conrath-Hargreaves Annemarie¹,Heiling Jens²,Wüstemann Sonja³

Affiliation:

1. Monash University, Clayton, Australia

2. Ernst & Young GmbH, Stuttgart, Germany

3. European University Viadrina, Frankfurt (Oder), Germany

Publisher

Informa UK Limited

Subject

Public Administration,Sociology and Political Science,General Business, Management and Accounting,Finance,Accounting

Link

https://www.tandfonline.com/doi/pdf/10.1080/09540962.2021.1874125

Reference69 articles.

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2. Doing Critical Management Research

3. Amafa Heritage. (2017). Comment letter to IPSASB CP financial reporting for heritage in the public sector. International Federation of Accountants [IFAC]. https://www.ifac.org/system/files/publications/exposure-drafts/comments/ResponsetoIPSASBED156.pdf.

4. The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship

5. Australian Accounting Standards Board (AASB). (2019). Report on March 2019 meeting of the IPSASB (AASB Meeting April 2019, Agenda Item 10.1). https://www.aasb.gov.au/admin/file/content102/c3/10.1_SP_IPSASB_Update_March_2019_M170.pdf.

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