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Agenda Setting at the FASB:Evidence from the Role of the FASAC
Accounting Accounting Industry United States
2015/4/28
I examine the extent to which the FASB's agenda determination is a function of the contemporaneous preferences of its primary constituents: auditors, preparers, and financial statement users. Using th...
Lobbying Behavior of Governmental Entities:Evidence from Public Pension Accounting Rules
Accounting Accounting Industry United States
2015/4/28
We examine the lobbying behavior of state governments in the development of recently issued public pension accounting standards GASB 67 and 68. Consistent with opportunistic motivations, we find that ...
Access to FinAnce For the smAll And medium sized enterprise sector evidence And conclusions
the smAll And medium sized enterprise sector evidence conclusions
2014/8/5
In order to establish the global scale and nature of the challenges facing SMEs, three leading international accountancy bodies ACCA (the Association of Chartered
Certified Accountants), the Certifi...
Access to FinAnce For the smAll And medium sized enterprise sector evidence And conclusions
the smAll And medium sized enterprise sector evidence conclusions
2014/8/5
In order to establish the global scale and nature of the challenges facing SMEs, three leading international accountancy bodies ACCA (the Association of Chartered
Certified Accountants), the Certifi...