US accounting standards and their environment: A dualistic study of their 75-years of transition
Tài liệu tham khảo
American Accounting Association, 1966
Andrews, 2002, US accounting model is questioned abroad, New York Times
Anon., 1999, Rethinking a quaint idea: profits, The Wall Street Journal
Anon., 2000, Novartis to update Leukemia pill data; drug may be revolutionary, The Wall Street Journal
Anon., 2002, The incredible shrinking stock market, The Wall Street Journal
Anon., 2002, EU may protest US Accounting-Reform Bill, The Wall Street Journal
Anon., 2002, FASB backs project to study unification of accounting rules, The Wall Street Journal
Anon., 2003, The human genome map is finished to an accuracy of nearly 100%, an international scientific team declared, culminating 13years of work, The Wall Street Journal
Ascarbelli, 2004, Citing sarbanes, foreign companies flee US exchanges, The Wall Street Journal
Beckett, 2002, New SEC order forces executives to swear by their numbers, The Wall Street Journal
Browning, 2002, Blue chips surge 447 points, bringing four-day gain to 13%, The Wall Street Journal
Bryan-Low, 2002, FASB seeks direction on reform, The Wall Street Journal
Calmes, 2004, Snow says ‘Balance’ is needed in enforcing Sarbanes–Oxley law, The Wall Street Journal
1979
Cummings, 2002, Bush crackdown on business fraud signals new era: stream of corporate scandals causes bipartisan outrage; return of big government?, The Wall Street Journal
Dechow, 2002, The quality of accruals and earnings: the role of accrual estimation errors, The Accounting Review, 35, 10.2308/accr.2002.77.s-1.35
Delaney, 2002, Corporate cleanup stings foreigners: new law scours practices of firms trading in US, drawing howls, shrugs, The Wall Street Journal
Dreazen, 2002, Bush promises tough response: president calls disclosure ‘Outrageous,’ warns of damage to economy, The Wall Street Journal
Glover, Jonathan C., Ijiri, Yuji, Levine, Carolyn B., Liang, Pierre Jinghong, 2002. CEO/CFO certification and emerging needs to separate facts and forecasts: exploring ‘intertemporal financial statements’ with two time-phases. Tepper working paper, Carnegie Mellon University, December 2002.
Goldsmith, 1962
Gregory, 1990
Groopman, 2002, Designing babies, The Wall Street Journal
Hamilton, 2002, As others sink, 2 biotech players have hit it big: Amgen, Genentech combine luck and skill to emerge enormously profitable; new weapons against cancer, The Wall Street Journal
Hofheinz, 2002, Battle of the accountants: Europe tries to win over US; EU prepares to pitch SEC on how to crunch numbers; one option: a hybrid system, The Wall Street Journal
Ijiri, 1983, On the accountability-based conceptual framework of accounting, Journal of Accounting and Public Policy, 2, 75, 10.1016/0278-4254(83)90001-7
Ijiri, 1995, Global financial reporting using a composite currency: an aggregation theory perspective, International Journal of Accounting, 30, 95
Ijiri, 1999, The risks of market value and the rewards of historical cost, 119
Ip, 2002, Why high-fliers, built on big ideas, are such fast fallers: life-cycles shrink for firms with intangible assets; Winstar’s 2-year tumble; ‘Trust can vanish overnight’, The Wall Street Journal
Kendrick, 1972
Lev, 2003, Corporate earnings: facts and fiction, Journal of Economic Perspectives, 27, 10.1257/089533003765888412
Liesman, 2002, SEC accounting cop’s warning: playing by rules may not ward off fraud issues, The Wall Street Journal
Lublin, 2002, How real are the reforms?, The Wall Street Journal, July 29
Lundholm, 1999, Reporting on the past: a new approach to improving accounting today, Accounting Horizons, 315, 10.2308/acch.1999.13.4.315
Murray, 2002, Bill overhauling audit regulation passes in senate, The Wall Street Journal
Murray, 2002, Governance bill has major consequences for many, The Wall Street Journal
Romero, 2002, WorldCom puts markets in shock: overstatement is more than $3.8 billion, New York Times
Saito, 2003, The basic stance of the accounting standards board, Accounting Standards Quartely, 1, 8
Schipper, 2003, Principles-based accounting standards, Accounting Horizons
Schmitt, 2002, Corporate-oversight bill passes, eases path for investor lawsuits, The Wall Street Journal
Schroeder, 2002, House, in bipartisan vote, backs moderate accounting overhaul, The Wall Street Journal
Smith, 2001, Enron files for Chapter 11 bankruptcy, sues Dynegy: proceeding is biggest ever in the US, With assets of just under $50 billion, The Wall Street Journal
Smullyan, 1980
Solomon, 2003, Tough cop for accounting beat, The Wall Street Journal
Solomon, 2004, SOX 404—a billion here, a billion there…, The Wall Street Journal
Weil, 2001, After Enron, ‘Mark to Market’ accounting gets scrutiny, The Wall Street Journal