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Keywords: Rules-based standards
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Journal Articles
Principles based accounting standards, audit fees and going concern: evidence using advanced machine learning
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (2): 308–344.
Published: 21 December 2023
... by the managers using rules-based standards. The study also reveals that the degree of reliance by a US firm on principles-based accounting standards has a negative impact on accounting conservatism, the risk of financial statement misstatement, accruals and the difficulty in predicting future earnings...
