Research standard setting and global financial reporting describes the relation between research and standard setting issues explains how a variety of research designs can be used to address questions motivated by standard setting issues including valuation research and event studies offers examples of research addressing a specific global . Research standard setting and global financial reporting mary e barth joan e horngren professor of accounting stanford university graduate school of business ca 94305 5015 usa barth marygsbstanfordedu and member international accounting standards board abstract the objective of this paper is to aid researchers in conducting research. Research standard setting and global financial reporting article in foundations and trendsr in accounting 1271 165 january 2006 with 128 reads how we measure reads. Isbn 1601980086 9781601980083 oclc number 170957801 description 99 pages 24 cm contents research and standard setting issues designing research to address standard setting issues fair value accounting opportunities for future research on standard setting issues globalization of financial reportingseries title foundations and trends in accounting 12. For companies to secure financing they need to hire workers build plants and invest in research and development they must report financial information in a way that investors find useful high quality financial accounting and reporting standards promote better information in the marketplace better information fosters greater transparency
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