Accounting Horizons
2003年3月、17巻1号
| 執筆者 | タイトル |
| Peggy A.Hite John Hasseldine |
Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments |
| Afshad J,Irani Irene Karamanou |
Regulation Fair Disclosure, Analyst Following, and Analyst Forecast Dispersion |
| Steven Balsam Haim A.Mozes Harry A.Newman |
Managing Pro Forma Stock Option Expense under SFAS No.123 |
| L.Murphy Smith | A Fresh Look at Accounting Ethics (or Dr.Smith Goes to Washington) |
| AAA Financial accounting Standards Committee | Evaluation of the FASB's Proposed Accounting and Disclosure Requirements for Guarantors |
| James A.Largay Ⅲ | Commentaries on Principles- vs. Rules-Based Standards |
| Katherine Schipper | Principles-Based Accounting Standards |
| AAA Financial Accounting Standards Committee | Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting |
| Mark W.Nelson | Behavioral Evidence on the Effects of Principles- and Rules-Based Standards |
| James A.Largay Ⅲ | Announcement of Editorial Transition |
