Accounting Horizons
2002年9月、16巻3号
| 執筆者 | タイトル |
| Shimin Chen Zheng Sun Yuetang Wang |
Evidence from China on Whether Harmonized Accounting Standards Harmonize Accounting Practices |
| Paul B.W.Miller | Viewing the 1996 FAF Restructuring as Policy Making Without a Formal Due Process |
| Donna L.Street | Large Firms Envision Worldwide Convergence of Standards |
| Steven J.Kachelmeier Ronald R.King |
Using Laboratory Experiments to Evaluate Accounting Policy Issues |
| Robert J.Bloomfield | The "Incomplete Revelation Hypothesis" and Financial Reporting |
| Al L.Hartgraves George J.Benston |
The Evolving Accounting Standards for Special Purpose Entities |
| AAA Financial Accounting Standards Committee | Reporting Fair Value Interest and Value Changes on Financial Instruments |