Search Results - "LOFTUS, JANICE A."

The CF and Accounting Standards: The Persistence of Discrepancies by Loftus, Janice A.

“…The conceptual framework (CF) has introduced a set of ideals and broad criteria for financial reporting focusing on servicing users’ information needs. In this…”
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Post-Asian financial crisis reforms: an emerging new embedded-relational governance model by Loftus, Janice A., Purcell, John A.

“…The late 1980s and early 1990s saw rapid economic growth and subjugation of social policy and environmental concerns, as development was driven through the…”
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The role of current and non-current accruals in the relation between stock returns and earnings by Loftus, Janice A., Sin, Samantha

“…This study examines the role of accruals in the relation between stock returns and earnings for intervals of one to four years. We argue that the roles of…”
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The Challenge of Risk Reporting: Regulatory and Corporate Responses by Carlon, Shirley, Loftus, Janice A., Miller, Malcolm C.

“…Corporate collapses such as those of Ansett Australia, Centaur Mining, Enron, HIH and One. Tel have rekindled regulators' concerns about the lack of…”
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Measurement entering the 21st century: A clear or blocked road ahead? by Miller, Malcolm, Loftus, Janice A

“…While progress has been made in making financial statements more relevant by the inclusion of current value information, the piecemeal standard-by-standard…”
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THE CHALLENGE OF RISK REPORTING: REGULATORY AND CORPORATE RESPONSES by Carlon, Shirley, Loftus, Janice A, Miller, Malcolm C

“…While the need for improved reporting on risk and risk management has been recognized internationally, there has been limited progress in meeting the…”
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Measurement Entering the 21st Century: A Clear or Blocked Road Ahead? by MILLER, MALCOLM C., LOFTUS, JANICE A.

“…While progress has been made in rendering financial statements more relevant by the inclusion of current value information, a piecemeal standard‐by‐standard…”
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Forum: The Accounting Conceptual Framework by Wells, Murray

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Reporting on solvency and cash condition by Loftus, Janice A, Miller, Malcolm C, Laffarga, Joaquina

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