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| Tekijä: | Beresford, D. |
| Otsikko: | A request for more research to support financial accounting standard-setting AAA-accounting, behavior and organizations section |
| Lehti: | Behavioral Research in Accounting
1994 : SUPPLEMENT, VOL. 6, p. 190-203 |
| Asiasana: | RESEARCH FINANCIAL ACCOUNTING ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this paper is to discuss the potential contribution of an ex ante research to the accounting standard-setting process. The paper describes the use of academic research in the standard-setting process, with an emphasis on the relevance of ex ante research. It highlights extant ways for researchers to identify topics of interest to standard setters and includes suggestions for additional means of identification. The paper also discusses current topics of interest to the FASB. |
SCIMA