The links are for required readings found in the Walden databases ONLY. For all other readings, see your course resources.
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Hlaciuc, E., Mihalciuc, C. C., Cibotariu, I. S., & Apetri, A. N. (2009). Some issues about the transition from U.S. Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS). Annales Universitatis Apulensis : Series Oeconomica, 11(1), 275-289.
Ohlson, J. A., Penman, S., Bloomfield, R., Christensen, T. E., Colson, R., Jamal, K., & Watts, R. L. (2010). A framework for financial reporting standards: Issues and a suggested model. Accounting Horizons, 24(3), 471-485.
Yip, E., van Staden, C., & Cahan, S. (2011). Corporate social responsibility reporting and earnings management: The role of political costs. Australasian Accounting Business & Finance Journal, 5(3), 17-33.
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