Accounting for government grants: Standard-setting and accounting choice

Journal of Accounting and Public Policy - Tập 37 - Trang 113-129 - 2018
Christian Stadler1, Christopher W. Nobes2,3
1Department of Accounting and Finance, Lancaster University Management School, Lancaster, Lancashire LA1 4YX, UK
2School of Management, Royal Holloway, University of London, Egham, Surrey TW20 0EX, UK
3Business School, University of Sydney, Australia

Tài liệu tham khảo

AAF, 1991 AASB, 2002 Ballwieser, 2001, Germany – individual accounts, 1217 Bertschinger, 2001, Switzerland – individual accounts, 2451 Botosan, 2000, Motivations for a change in disclosure frequency and its consequences: an examination of voluntary quarterly segment disclosures, J. Acc. Res., 38, 329, 10.2307/2672936 Camfferman, 2007 CFC, 2006 Clor-Proell, 2014, The effects of presentation salience and measurement subjectivity on nonprofessional investors' fair value judgments, Contemp. Acc. Res., 31, 45, 10.1111/1911-3846.12041 Davis-Friday, 1999, The value relevance of financial statement recognition vs. disclosure: evidence from SFAS no. 106, Acc. Rev., 74, 403, 10.2308/accr.1999.74.4.403 Diaz, 2001, Spain – individual accounts, 2187 EFRAG, 2005 EFRAG, 2016 Ernst & Young, 2005 EY, 2017 FASB, 1980 FASB, 1985 FEE, 1991 Frederickson, 2006, The evolution of stock option accounting: disclosure, voluntary recognition, mandated recognition, and management disavowals, Acc. Rev., 81, 1073, 10.2308/accr.2006.81.5.1073 Gélard, 2001, France – individual accounts, 1009 Gonzalo, 1992 Haller, 2013, The impact of national GAAP and accounting traditions on IFRS policy selection: evidence from Germany and the UK, J. Int. Acc. Audit. Taxat., 22, 39, 10.1016/j.intaccaudtax.2013.02.003 Hirshleifer, 2003, Limited attention, information disclosure, and financial reporting, J. Acc. Econ., 36, 337, 10.1016/j.jacceco.2003.10.002 IASB, 2004 IASB, 2010 IASB, 2010 IASB, 2013 IASB, 2015 IASB, 2015 IASB, 2017 IASC, 1989 KPMG, 2006 Kvaal, 2010, International differences in IFRS policy choice: a research note, Acc. Bus. Res., 40, 173, 10.1080/00014788.2010.9663390 Kvaal, 2012, IFRS policy changes and the continuation of national patterns of IFRS practice, Eur. Acc. Rev., 21, 343, 10.1080/09638180.2011.611236 Loli, 2001, Italy – individual accounts, 1595 Lourenҫo, 2015, Extending the classification of European countries by their IFRS practices: a research note, Acc. Europe, 12, 223, 10.1080/17449480.2015.1111520 Meek, 1995, Factors influencing voluntary annual report disclosures by U.S., U.K. and continental European multinational corporations, J. Int. Bus. Stud., 26, 555, 10.1057/palgrave.jibs.8490186 Morley, 2016, Internal lobbying at the IASB, J. Account. Public Policy, 35, 224, 10.1016/j.jaccpubpol.2015.12.003 Nobes, 1983, The evolution of the harmonising provisions of the 1980 and 1981 Companies Acts, Acc. Bus. Res., 14, 43, 10.1080/00014788.1983.9729186 Nobes, 2006, The survival of international differences under IFRS: towards a research agenda, Acc. Bus. Res., 36, 233, 10.1080/00014788.2006.9730023 Nobes, 2011, IFRS practices and the persistence of accounting system classification, Abacus, 47, 267, 10.1111/j.1467-6281.2011.00341.x Nobes, 2013, How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data, Acc. Organ. Soc., 38, 573, 10.1016/j.aos.2013.10.001 OECD, 2015 Ordelheide, 1994 PwC, 2013 Sprouse, 1978, The importance of earnings in the conceptual framework, J. Account., 145, 64 Stadler, 2014, The influence of country, industry, and topic factors on IFRS policy choice, Abacus, 50, 386, 10.1111/abac.12035 Street, 2005 Viger, 2008, Disclosure versus recognition of stock option compensation: effect on the credit decisions of loan officers, Behav. Res. Acc., 20, 93, 10.2308/bria.2008.20.1.93 Westwood, 1999 Zambon, 1998, Italy, 523 Zeff, 2016, The trueblood study group on the objectives of financial statements (1971–73): a historical study, J. Account. Public Policy, 35, 134, 10.1016/j.jaccpubpol.2015.10.001 Zeff, 2016, Political lobbying on accounting standards – US, UK and international experience, 267