ACCOUNTING AND BUSINESS RESEARCH
2010, v. 52, nº 3

 

 

 

 

 

 

Col. nº: 550
Ubicación: Instituto de Investigaciones Contables

 

 

 

 

 

 

ARTICLES

 

 

Fair value accounting, financial economics and the transformation of reliability
Michael Power

197

 

 

 

 

The political economy of regulation: does it have any lessons for accounting
research?
Michael Moran


215

 

 

 

 

Different approaches to corporate reporting regulation: how jurisdictions
differ and why
Christian Leuz


229

 

 

 

 

The pros and cons of regulating corporate reporting: a critical review
of the arguments
Robert Brushman
Waybe R. Landsman


259

 

 

 

 

The ICAEW’s recommendations on accounting principles and secrecy
of process
Stephen A. Zeff


279

 

 

 

 

Conceptual frameworks of accounting from an information perspective
John Christensen

287

 

 

 

 

How can we measure the costs and benefits pf changes in financial
reporting standards?
Katherine Schipper


309