Academy of Accounting and Financial Studies Journal - Transparency in financial reporting: a look at rules-based versus principles-based standards

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October 1, 2010 --

INTRODUCTION

Transparency in financial reporting has always been considered positive from the standpoint of financial statement...

Published on Sunday 5th of September 2010 05:12:24 AM

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Academy of Accounting and Financial Studies Journal - Females and financial experts: board diversity in the era of the SEC's audit committee requirements

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October 1, 2010 --

INTRODUCTION

The lack of gender diversity in the upper management and boardrooms of U.S. corporations has been often observed (e.g.,...

Published on Sunday 5th of September 2010 05:12:24 AM

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Academy of Accounting and Financial Studies Journal - Letter from the editors

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October 1, 2010 --

Welcome to the Academy of Accounting and Financial Studies Journal. The editorial content of this journal is under the control of the Allied...

Published on Sunday 5th of September 2010 05:12:24 AM

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Academy of Accounting and Financial Studies Journal - Has the adoption of SFAS 158 caused firms to underestimate pension liability? A preliminary study of the financial reporting impact of SFAS 158

Posted by admin / Under Financial

October 1, 2010 --

INTRODUCTION

In this study we provide preliminary results about the impact of SFAS 158 on discount rates used to estimate defined-...

Published on Sunday 5th of September 2010 05:12:24 AM

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Academy of Accounting and Financial Studies Journal - Minority stockholder information relevance: wealth effects and/or monitoring?

Posted by admin / Under Financial

October 1, 2010 --

INTRODUCTION

In FASB 160 which becomes effective on January 1, 2009, the Financial Accounting Standards Board (FASB 2007) mandates a...

Published on Sunday 5th of September 2010 05:12:24 AM

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