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Publikováno v:
Contemporary Accounting Research. 36:553-587
In this paper, we investigate whether the current references to probability in standard setters' conceptual definitions of assets and liabilities cause individuals to believe that the probability of a future transfer of economic benefits must be abov
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https://explore.openaire.eu/search/publication?articleId=doi_________::0318d5a0fbe9e715985b3498a7c076d8
https://doi.org/10.1111/1911-3846.12479
https://doi.org/10.1111/1911-3846.12479
Autor:
Mary B. Tokar
Publikováno v:
Accounting and Business Research. 46:572-576
This essay is based on a response to Professor Ray Ball’s PD Leake Lecture delivered at the Institute of Chartered Accountants of England and Wales in October 2015. The views expressed in this essa...
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https://explore.openaire.eu/search/publication?articleId=doi_________::2beb87bf67ca8b223f6bcb9d3b301dc6
https://doi.org/10.1080/00014788.2016.1182708
https://doi.org/10.1080/00014788.2016.1182708