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Abacus, ISSN 0001-3072, 06/2015, Volume 51, Issue 2, p. 169
  Do international accounting standards require conservative accounting? The IASB's conceptual framework suggests that they should not, while the research... 
Studies | Conservatism | Financial reporting | International Financial Reporting Standards
Journal Article
Abacus, ISSN 0001-3072, 06/2015, Volume 51, Issue 2, pp. 169 - 207
Journal Article
Accounting and Business Research, ISSN 0001-4788, 11/2013, Volume 43, Issue 6, p. 579
  We report that International Financial Reporting Standards (IFRS) are inconsistent with respect to the recognition and measurement of liabilities, both in... 
Studies | Financial statements | Financial reporting | Liabilities | International Financial Reporting Standards | Measurement techniques
Journal Article
Accounting and business research, ISSN 0001-4788, 01/2013, Volume 43, Issue 6, pp. 579 - 604
We report that International Financial Reporting Standards (IFRS) are inconsistent with respect to the recognition and measurement of liabilities, both in the... 
Journal Article
Accounting and Business Research, ISSN 0001-4788, 12/2013, Volume 43, Issue 6, pp. 579 - 604
We report that International Financial Reporting Standards (IFRS) are inconsistent with respect to the recognition and measurement of liabilities, both in the... 
liabilities | recognition | IFRS | measurement | conservatism | conceptual framework | OBJECTIVITY | REVENUE | DEPRIVATION VALUE | CONTRACT LIABILITIES | DECISION USEFULNESS | BUSINESS, FINANCE | FAIR VALUE MEASUREMENT | Liabilities (Accounting) | Accounting | Analysis | Standards
Journal Article
Abacus, ISSN 0001-3072, 06/2015, Volume 51, Issue 2, pp. 169 - 207
Do international accounting standards require conservative accounting? The IASB's conceptual framework suggests that they should not, while the research... 
Measurement | Contracting | Conservatism | IFRS | Recognition | Conceptual Framework | QUALITY | INFORMATION | POSITIVE RESEARCH | FAIR VALUE | BUSINESS, FINANCE | UNCONDITIONAL CONSERVATISM | ACCOUNTING CONSERVATISM | FRAMEWORK | OWNERSHIP | EFFICIENCY | Accounting | Analysis | Standards
Journal Article
Accounting in Europe, ISSN 1744-9480, 09/2019, Volume 16, Issue 3, pp. 237 - 255
The last financial crisis led to a vigorous debate still in place about the pros and cons of fair-value accounting (FVA). While detractors basically argue its... 
analysts and fair value | own credit risk | fair value accounting | IFRS 13
Journal Article
Accounting in Europe, ISSN 1744-9480, 06/2013, Volume 10, Issue 1, pp. 1 - 26
We summarise the response of the EAA's FRSC to Towards a Disclosure Framework for the Notes, a Discussion Paper (DP) issued jointly by EFRAG, ANC and FRC.... 
Journal Article
IMA Journal of Management Mathematics, ISSN 1471-678X, 2003, Volume 14, Issue 2, pp. 89 - 99
Journal Article
Science & Technology Libraries, ISSN 0194-262X, 11/2004, Volume 25, Issue 1-2, pp. 127 - 137
Journal Article
Magazine Article
Magazine Article
Magazine Article
01/2001, Volume 127, Issue 1289
Magazine Article
12/1999, Volume 124, Issue 1276
Magazine Article
09/1998, Volume 122, Issue 1261
Magazine Article
Magazine Article
Sun Herald, ISSN 1323-1987, 10/2005
The Death And Life Of Charlie St Cloud Ben Sherwood (Picador, $22) 
Newspaper Article
South China Sunday Morning Post (1985-2000), 01/1995, p. 22
  HOLLYWOOD buzz has it that the writer's pitch for this film amounted to just two words: Schwarzenegger! 
Newspaper Article
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