文章基本信息

标题：The Usefulness of Academic Research in Understanding the Effects of Accounting Standards
本地全文：下载
作者：Marco Trombetta ; Alfred Wagenhofer ; Peter Wysocki 等
期刊名称：Accounting in Europe
印刷版ISSN：1744-9480
电子版ISSN：1744-9499
出版年度：2012
卷号：9
期号：2
页码：127-146
DOI：10.1080/17449480.2012.720871
语种：English
出版社：Taylor & Francis Group
摘要：This paper provides an overview of why, and how, academic research can assist regulators and standard setters in evaluating ex ante and ex post the effects of standardization and regulation of corporate financial reporting and disclosure. We argue that academic research is a valuable and often underutilized resource that can help standard setters and policymakers understand the possible effects of accounting standards and regulations. We give an overview of approaches that can, and are, used for this objective and provide selected examples to illustrate how academic research can inform standard setters and regulators.