Khan, Mozaffar N., and Ross L. Watts. "Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism." Journal of Accounting & Economics 48, nos. 2-3 (December 2009): 132–150.

FASB published a proposed Accounting Standards Update (ASU) on the measurement of credit losses for accounts receivable and contract assets for private companies and certain not-for-profit entities.

Introducing a new digital age for accounting including computer vision, automatic and accountability.This edition provides 12 ...