尚未解决的财务报告问题:国际会计研究的机遇

IF 0.9 Q3 BUSINESS, FINANCE
Mary E. Barth
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引用次数: 0

摘要

本文指出了研究可以帮助解决的尚未解决的财务报告问题,并举例说明了采用国际视角如何加深从研究中获得的见解。其中一些问题涉及成熟的文献--无形资产、风险与不确定性、公允价值会计、保守主义和收益管理。其他问题则相对较新,如可持续性(尤其是气候变化)和数字资产(尤其是加密资产)。要解决这些问题,可能需要重新考虑会计准则的基本概念,包括对会计信息进行更广泛的思考,使其不仅包括财务报表中的信息,还包括更多的非财务信息。无论如何,国际会计研究有很多机会来解决这些问题提出的开放性问题,为如何改进全球财务会计和报告提供真知灼见。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Unresolved Financial Reporting Issues: Opportunities for International Accounting Research
This article identifies unresolved financial reporting issues that research can help resolve and provides examples of how adopting an international perspective can deepen the insights obtained from the research. Some of the issues pertain to well-established literatures—intangible assets, risk and uncertainty, fair value accounting, conservatism, and earnings management. Others are relatively new—namely, sustainability, particularly climate change, and digital assets, particularly crypto assets. Addressing these issues could require a reconsideration of the concepts underlying accounting standards, including thinking more broadly about accounting information to encompass more than information in financial statements, including more nonfinancial information. Regardless, there are many opportunities for international accounting research to address open questions these issues raise to provide insights into how global financial accounting and reporting might be improved.
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来源期刊
CiteScore
1.40
自引率
16.70%
发文量
19
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