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Using Language Processing to Evaluate the Equivalency of the FASB and IASB Standards

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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/0-387-26336-5_844openalex-snapshot

Financial Accounting Standards Board (FASB)

inferredcites →https://doi.org/10.1007/bf03250866openalex-snapshot

eXtensible Business Reporting Language (XBRL)

inferredcites →https://doi.org/10.1016/s0169-023x(02)00048-4openalex-snapshot

Ontologies for conceptual modeling: their creation, use, and management

inferredcites →https://doi.org/10.1023/a:1018915430594openalex-snapshot

An algebraic model for the representation of accounting systems

inferredcites →https://doi.org/10.1108/03684920810850970openalex-snapshot

Knowledge management via ontology development in accounting

inferredcites →https://doi.org/10.1214/aoms/1177729032openalex-snapshot

Equivalent Comparisons of Experiments

inferredcites →https://doi.org/10.1504/ijmor.2010.029692openalex-snapshot

Accounting systems as first order axiomatic models: consequences for information theory

inferredcites →https://doi.org/10.1525/9780520411586-009openalex-snapshot

Comparison of Experiments

inferredcites →https://doi.org/10.2139/ssrn.1262059openalex-snapshot

GAAP Codification: An Ontological Perspective

inferredcites →https://doi.org/10.2308/jeta.2004.1.1.23openalex-snapshot

On the Structure of Financial Accounting Standards to Support Digital Representation, Storage, and Retrieval

inferredcites →https://doi.org/10.2308/jeta.2006.3.1.41openalex-snapshot

The Semantics of Change as Revealed Through an Examination of Financial Accounting Standards Amendments

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.3560355openalex-extracted

inferred← citeshttps://doi.org/10.1016/j.accinf.2023.100661openalex-snapshot

AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature

inferred← citeshttps://doi.org/10.2308/issues-19-108openalex-snapshot

Put Your Best Text Forward: Introducing Textual Analysis into the Accounting Classroom

inferred← citeshttps://doi.org/10.2308/isys-2023-010openalex-snapshot

Using Semantic Similarity to Proxy for Knowledge Structures in Accounting Research

inferred← citeshttps://doi.org/10.2308/isys-51979openalex-snapshot

Text Data Sources in Archival Accounting Research: Insights and Strategies for Accounting Systems' Scholars

inferred← citeshttps://doi.org/10.2308/jeta-10512openalex-snapshot

Textual Analysis: A Burgeoning Research Area in Accounting

inferred← citeshttps://doi.org/10.25095/mufad.875237openalex-snapshot

Teknoloji Odaklı Muhasebe Çalışmalarına Genel Bir Bakış: DergiPark Akademik Veri Tabanı ve Journal of Emerging Technologies Temelinde Sistematik Bir Literatür Taraması

inferred← citeshttps://doi.org/10.4018/979-8-3693-8850-1.ch012openalex-snapshot

The Relationship Between Accounting Ethics, Sustainable Decision Making, and New Technologies

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