Browsing by Subject "Accounting standards"
Now showing items 1-2 of 2
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Accounting Standards and Their Effect on the Expected Cost of Equity Capital: Evidence from the Swiss Stock Exchange
(Washburn University. School of Business, 2006-02-1)Economic theory has established the link between information quality and the cost of equity capital (Easly and O'Hara 2004). An empirical implication of the theory is that firms' accounting standard choices and disclosure ... -
The Entity Concept as Ideology: Corporations, Personhood, and Legitimation in a Global Society
(Washburn University. School of Business, 2016-02-1)Ideology can be defined as unquestioned assumptions used to understand, create and recreate the world around us. The insufficiently examined entity concept has been the source of numerous problems in accounting standard ...