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A conceptual framework of accounting policy choice under SSAP 20
George Iatridis
*
, Nathan L. Joseph
*
Corresponding author for this work
Accounting
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peer-review
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Dive into the research topics of 'A conceptual framework of accounting policy choice under SSAP 20'. Together they form a unique fingerprint.
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Business & Economics
Accounting Policy Choice
100%
Accounting Practices
69%
Conceptual Framework
48%
Accounting Regulation
16%
Investors
14%
Accounting Standards
12%
Business Objective of Firm
12%
Financial Reporting
11%
Positive Accounting Theory
10%
Foreign Currency Translation
10%
Accounting Standard Setting
8%
Stock Market
8%
Political Costs
8%
Income Smoothing
8%
Accounting Choice
8%
Accounting Change
8%
Accounting Policy
8%
Financial Regulation
7%
Foreign Exchange Rates
7%
Market Response
7%
Standardization
6%
Financial Information
6%
Accountants
6%
Foreign Exchange
6%
Information Asymmetry
5%
Managers
5%
Economic Conditions
5%
Market Conditions
5%
Decision-making Process
4%
Financial Markets
4%
Authority
3%
Design Methodology
2%