Browsing by Subject "Financial Accounting Standards Board"
Now showing items 1-6 of 6
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Attitudes toward participation in the standard-setting procedures of the Financial Accounting Standards Board
(Texas A&M University. Libraries, 1978)This study examines the role of participation in the formulation of accounting standards by the Financial Accounting Standards Board (FASB or "the Board"), as perceived by the constituency, through a study of individual ... -
A descriptive study of statement of financial accounting standards no. 12
(Texas A&M University. Libraries, 1977)The research addressed the effects on reported assets and net income of the application of the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 12 which requires that marketable equity ... -
Early versus late compliance to SFAS 52 : an empirical investigation of firm characteristics and the market response
(Texas A&M University. Libraries, 1987)The Financial Accounting Standards Board (FASB) issued Statement of Financial Accounting Standards (SFAS) No. 52 "Foreign Currency Translation" in December 1981 to replace SFAS No. 8 "Accounting for the Translation of ... -
An empirical analysis of the relative power of constituents participating in the standard-setting process of the Financial Accounting Standards Board : employers' accounting for pensions
(Texas A&M University. Libraries, 1987)As part of due process, the Financial Accounting Standards Board (FASB) solicits the views of its constituency as input into its standard-setting procedure. The objectives of this study were to describe the participation ... -
The role of constituency responses in setting accounting standards
This study is an exploratory investigation to determine the role of constituency input in the standard formulation process of the Financial Accounting Standards Board (FASB). A case study is utilized to describe the ... -
A study of investor reaction to accounting changes required by FASB Statement no. 2 and Statement no. 8
(Texas A&M University. Libraries, 1977)The present study was concerned with what criterion should be considered by accounting policy makers. The study focused on external reporting techniques. Financial statements, through accounting numbers, have generally ...