7 Concluding remarks.(Research, Standard Setting, and Global Financial Reporting)
Publication Date: 01-NOV-06
Publication Title: Foundations and Trends in Accounting
Format: Online
Author: Barth, Mary E.

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Description

The aim of this paper is to aid researchers in conducting global financial reporting research that is relevant to accounting standard-setting issues. The financial reporting issues facing standard setters are broad, difficult, and complex, and research can provide input into their resolution. To do so, researchers need to understand not only the issues themselves, but also how to develop research questions and designs that are relevant to the...



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