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Capital markets research and accounting standard setting

Capital markets research and accounting standard setting Accounting academics and practitioners have been known to question whether accounting research is as efficacious as it might be. This paper focuses on capital markets‐based research in accounting and how its potential contribution to the wider regulatory process can be realised more fully. Examples used are: research on corporate regulation; the move to ‘harmonise’ accounting standards; accounting for R&D; accounting for goodwill; and equity accounting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

Capital markets research and accounting standard setting

Accounting & Finance , Volume 38 (1) – Jul 1, 1998

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Publisher
Wiley
Copyright
AAANZ 1998
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/1467-629X.00002
Publisher site
See Article on Publisher Site

Abstract

Accounting academics and practitioners have been known to question whether accounting research is as efficacious as it might be. This paper focuses on capital markets‐based research in accounting and how its potential contribution to the wider regulatory process can be realised more fully. Examples used are: research on corporate regulation; the move to ‘harmonise’ accounting standards; accounting for R&D; accounting for goodwill; and equity accounting.

Journal

Accounting & FinanceWiley

Published: Jul 1, 1998

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