Search Results - "Accounting--Standards"

The Impact of Lease Accounting Standards on Lending and Investment Decisions.

Authors: He, Chao Tan, Hun-Tong Zhang, Jixun et al.

Source: Accounting Horizons. Jun2026, Vol. 40 Issue 2, p103-117. 15p.

Current Expected Credit Losses (CECL) Standard and Banks' Information Production.

Authors: Kim, Sehwa Kim, Seil Kleymenova, Anya et al.

Source: Accounting Review. May2026, Vol. 101 Issue 3, p493-526. 34p.

Principal-versus-Agent Considerations in Revenue Recognition Under ASC 606 and Compliance Risk.

Authors: Du, Kai Louis, Henock Schmidt, Brent A. et al.

Source: Accounting Review. May2026, Vol. 101 Issue 3, p467-492. 26p.

Response to the FASB Invitation to Comment on Recognition of Intangibles.

Authors: Chen, Lucy H. Durney, Michael T. Hill, Mary S. et al.

Source: Journal of Financial Reporting. Spring2026, Vol. 11 Issue 1, p19-34. 16p.

Response to the Financial Accounting Standards Board's Invitation to Comment on Financial Key Performance Indicators for Business Entities.

Authors: Byard, Donal Garavaglia, Shannon Lewis-Western, Melissa F. et al.

Source: Journal of Financial Reporting. Spring2026, Vol. 11 Issue 1, p1-18. 18p.

Capital Structure Effects Associated with the New Lease Accounting Standard.

Authors: Ferreira, Petrus Landsman, Wayne R. Rountree, Brian

Source: Management Science (INFORMS). Apr2026, Vol. 72 Issue 4, p3611-3628. 18p.

The Effect of Uncertainty About Future Accounting Standards on Financial Reporting Quality.

Authors: Van Landuyt, Ben W. White, Brian J.

Source: Management Science (INFORMS). Feb2026, Vol. 72 Issue 2, p836-852. 17p.

A Discussion on the Global Trend of Climate-Risk Disclosures.

Authors: Jona, Jonathan Srivastava, Anup

Source: Journal of International Accounting Research. Spring2026, Vol. 25 Issue 1, p1-9. 9p.

Exploring the exclusion of NFTs and other digital assets from FASB's new definition of crypto assets.

Authors: Akpan, Mfon¹ (AUTHOR)

Source: Journal of Risk Management in Financial Institutions. Winter2025, Vol. 19 Issue 1, p58-77. 20p.

GAAP Earnings Forecast Quality: Implications for Research.

Authors: Chen, Xi Koester, Allison

Source: Accounting Review. Jan2026, Vol. 101 Issue 1, p169-201. 33p.

The Real Effects of Accounting on R&D Alliance Formations and Innovation: Evidence from ASC 606.

Authors: Çetin, Furkan M.¹ (AUTHOR)

Source: Accounting Review. Jan2026, Vol. 101 Issue 1, p103-135. 33p.

Accounting Measurement Rules in the Presence of Higher-Order Uncertainty.

Authors: Stocken, Phillip C. Zhang, Gaoqing

Source: Accounting Review. Nov2025, Vol. 100 Issue 6, p263-283. 21p.

Response to the Financial Accounting Standards Board's "Proposed Accounting Standards Update—Government Grants (Topic 832): Accounting for Government Grants by Business Entities".

Authors: Desir, Rosemond Hess, Ryan Iselin, Michael et al.

Source: Journal of Financial Reporting. Fall2025, Vol. 10 Issue 2, p1-11. 11p.

ChatGPT-4: Can It Handle Real-World Accounting Cases?

Authors: Henry, Theresa F. Rosenthal, David A. Weitz, Rob R.

Source: Journal of Emerging Technologies in Accounting. Fall2025, Vol. 22 Issue 2, p97-108. 12p.

An analysis of the use and disclosure of intangible assets by LSE- and NGX-listed companies.

Authors: Seedat, Talhah Burnham, Kayleigh van Zijl, Wayne

Source: South African Journal of Accounting Research. May2026, p1-22. 22p. 4 Illustrations.

Review of the IASB's legitimacy based on Suchman's typology.

Authors: Chen, Shulin¹ (AUTHOR) cheney.shulin@gmail.com

Source: Journal of Management & Governance. Jun2026, Vol. 30 Issue 2, p545-567. 23p.

Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?

Authors: Christensen, Derek M. Linsmeier, Thomas J. Wangerin, Daniel D.

Source: Accounting Review. May2025, Vol. 100 Issue 3, p159-185. 27p.

UFRS 19'UN ORTAYA ÇIKIŞI, ETKİLERİ VE UYGULAMA ÖRNEKLERİ.

Alternate Title: THE EMERGENCE, IMPACTS, AND APPLICATION EXAMPLES OF IFRS 19.

Authors: ERİŞEN, Onur HAZIR, AKSOY

Source: Financial Analysis / Mali Cozum Dergisi. tem/agu2026, Vol. 36 Issue 196, p1203-1226. 24p.

The Impact of IFRS 16 on the Financial Reporting Accuracy in the Airline Industry.

Authors: Correia, Carlos Martins, Carlos Pereira, Cláudia

Source: Administrative Sciences (2076-3387). Jun2026, Vol. 16 Issue 6, p296. 16p.

KATILIM FİNANS MUHASEBE STANDARTLARININ UYGULANMASINA İLİŞKİN MUHASEBELEŞTİRME VE KAYIT ÖNERİLERİ.

Alternate Title: ACCOUNTİNG AND RECORDİNG RECOMMENDATİONS FOR THE IMPLEMENTATİON OF PARTİCİPATİON FİNANCE ACCOUNTİNG STANDARDS.

Authors: KOTAN, Muhammet SENAL, Serpil

Source: Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış. May2026, Vol. 25 Issue 78, p1-19. 19p.