The DOI matches its Crossref record; 6 of the 6 references it cites were found in a registry or an index.
Principles-Based Accounting Standards
Abstract
Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Twitter LinkedIn Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation Katherine Schipper; Principles‐Based Accounting Standards. Accounting Horizons 1 March 2003; 17 (1): 61–72. doi: https://doi.org/10.2308/acch.2003.17.1.61 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest Search
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Cites
Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(01)00019-2 · Cited by 1,953
Financial Accounting Standards Board (FASB)
(2008) · Encyclopedia of Finance · doi:10.1007/0-387-26336-5_844 · Cited by 1,095
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
Nelson, M. W., Elliott, J. A., & Tarpley, R. L. (2002) · The Accounting Review · doi:10.2308/accr.2002.77.s-1.175 · Cited by 1,041
Smoothing income in anticipation of future earnings
DeFond, M. L., & Park, C. W. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00004-9 · Cited by 908
Market Rewards Associated with Patterns of Increasing Earnings
Barth, M. E., Elliott, J. A., & Finn, M. W. (1999) · Journal of Accounting Research · doi:10.2307/2491414 · Cited by 908
Pownall, G., & Schipper, K. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.3.259 · Cited by 183
Self-citation
Cited by
The survival of international differences under IFRS: towards a research agenda
Nobes, C. (2006) · Accounting and Business Research · doi:10.1080/00014788.2006.9730023 · Cited by 419
Agoglia, C. P., Doupnik, T. S., & Tsakumis, G. T. (2011) · The Accounting Review · doi:10.2308/accr.00000045 · Cited by 339
Financial Statement Comparability and the Efficiency of Acquisition Decisions
Chen, C., Collins, D. W., Kravet, T. D., & Mergenthaler, R. D. (2018) · Contemporary Accounting Research · doi:10.1111/1911-3846.12380 · Cited by 312
Financial Reporting Transparency
Barth, M. E., & Schipper, K. (2008) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x0802300203 · Cited by 270
Self-citationEthics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing
Satava, D., Caldwell, C., & Richards, L. (2006) · Journal of Business Ethics · doi:10.1007/s10551-005-0556-y · Cited by 118
Metadata
- Authors
- Schipper, K.
- Venue
- Accounting Horizons
- Publisher
- American Accounting Association
- Published
- 2003-03-01
- Volume
- 17
- Issue
- 1
- Pages
- 61-72
- ISSN
- 0888-7993 (ISSN-L)
- 1558-7975
- OpenAlex
- W2011961954
- Cited by
- 578
- References
- 6
- FWCI
- 82.06
- Type
- journal article
- Language
- en
- Open access
- closed
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Data sources
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