Browsing by Subject "GAAP"

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The Impact of the Revenue Recognition Project

Jack, Keenan (University of Oregon, 2014-06)

I examined the impact of the revenue recognition project, which was produced jointly by the Financial Accounting Standards Board and the International Accounting Standards Board as a way to improve the current ...
Private Litigation as a Regulator of Accounting Standards

Cutler, Joshua (University of Oregon, 2015-08-18)

I examine the impact of the trend of private class actions targeting alleged violations of generally accepted accounting principles (GAAP). I document the specific allegations in GAAP lawsuits and find that allegations ...