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An investigation of the accuracy of pre-implementation estimates required by SAB 74

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  • Noland, Thomas R.
  • Pasewark, William R.
  • R. Strawser, Jerry

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  • Noland, Thomas R. & Pasewark, William R. & R. Strawser, Jerry, 1998. "An investigation of the accuracy of pre-implementation estimates required by SAB 74," Journal of Accounting and Public Policy, Elsevier, vol. 17(3), pages 227-244.
    • Handle: RePEc:eee:jappol:v:17:y:1998:i:3:p:227-244
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    Cited by:

    1. Alexander, Raquel & Ettredge, Mike & Stone, Mary & Sun, Lili, 2011. "Are mandatory disclosure decisions made strategically? The case of SAB 74 estimates preceding adoption of FIN 48," Research in Accounting Regulation, Elsevier, vol. 23(2), pages 160-166.
    2. Alberto Quagli & Elisa Roncagliolo & Gabriele D’Alauro, 2021. "The preparedness to adopt new accounting standards: a study of European companies on the pre-adoption phase of IFRS 15," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 290-303, September.

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