Accounting Horizons

View more issues: December 2002, January 2003, June 2003

Articles in March 2003 issue of Accounting Horizons

• Managing pro forma stock option expense under SFAS No. 123.
  by Steven Balsam
• Regulation Fair Disclosure, analyst following, and analyst forecast dispersion.
  by Afshad J. Irani
• Commentaries on principles- vs. rules-based standards. (Commentary).
  by James A.Largay
• Principles-based accounting standards. (Commentary).
  by Katherine Schipper
• Tax practitioner credentials and the incidence of IRS audit adjustments.
  by Peggy A. Hite
• Evaluation of the FASB's proposed Accounting and Disclosure Requirements for Guarantors. (Commentary).
  by Laureen A. Maines
• A fresh look at accounting ethics (or Dr. Smith goes to Washington). (Guest Editorial)
  by Dr. L. Murphy Smith
• Behavioral evidence on the effects of principles- and rules-based standards. (Commentary).
  by Mark W. Nelson
• Evaluating concepts-based vs. rules-based approaches to standard setting. (Commentary).
  by Laureen A. Maines