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Payment Card Industry Security Standards Council

The Payment Card Industry Security Standards Council was originally formed by American Express, Discover Financial Services, JCB, MasterCard… Expand
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9 relations
Hardware security moduleIT riskInformation technology auditPayment Card Industry Data Security Standard
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Broader (1)

Information privacy

Papers overview

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Highly Cited
2015
Highly Cited
2015
Incentives or Standards: What Determines Accounting Quality Changes around IFRS Adoption?
Abstract We examine the impact of managerial financial reporting incentives on accounting quality changes around International… Expand
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Highly Cited
2010
Highly Cited
2010
Software Defined Radio: Challenges and Opportunities
  • T. Ulversoy
  • IEEE Communications Surveys & Tutorials
  • 2010
    • Corpus ID: 182364
Software Defined Radio (SDR) may provide flexible, upgradeable and longer lifetime radio equipment for the military and for… Expand
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Highly Cited
2008
Highly Cited
2008
Do accounting standards matter? An exploratory analysis of earnings management before and after IFRS adoption
In this paper, we analyze the effect of the mandatory introduction of IFRS standards on earnings quality, and more precisely on… Expand
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Highly Cited
2006
Highly Cited
2006
A more complete conceptual framework for SME finance
Abstract We propose a more complete conceptual framework for analysis of SME credit availability issues. In this framework… Expand
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Highly Cited
2006
Highly Cited
2006
Towards a Positive Theory of the Determination of Accounting Standards
This article provides the beginning of a positive theory of accounting by exploring those factors influencing management's… Expand
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Highly Cited
2002
Highly Cited
2002
To Spray or Not to Spray? Pesticides, Banana Exports, and Food Safety
How governments regulate food safety and environmental protection, including pesticide residue levels, has important implications… Expand
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Highly Cited
2001
Highly Cited
2001
Procyclicality of the financial system and financial stability: issues and policy options
A process for forming a direct positive image by developing, after imagewise exposure to an internal latent image type light… Expand
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Highly Cited
2001
Highly Cited
2001
IAS Versus U.S. GAAP: Information Asymmetry-Based Evidence from Germany's New Market
Motivated by the debate about globally uniform accounting standards, this study investigates whether firms using U.S. generally… Expand
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Highly Cited
2000
Highly Cited
2000
The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View
This paper explains that value relevance research assesses how well accounting amounts reflect information used by equity… Expand
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Highly Cited
2000
Highly Cited
2000
Accounting standards and value relevance of financial statements: An international analysis ☆
Using 17,743 firm-year observations of industrial companies in 21 countries from 1991 to 1997, this paper finds that the use of… Expand
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