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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…
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Hardware security module
IT risk
Information technology audit
Payment Card Industry Data Security Standard
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Broader (1)
Information privacy
Papers overview
Semantic Scholar uses AI to extract papers important to this topic.
Review
2016
Review
2016
Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting
Pär Falkmana
,
Torbjorn Tagessonb
2016
Corpus ID: 15556795
The regulation of Swedish municipal accounting has undergone fundamental changes over recent decades. Municipal accounting became…
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Review
2009
Review
2009
THE GLOBALIZATION OF ACCOUNTING STANDARDS: IFRS VERSUS US GAAP
Anne B. Fosbre
,
E. Kraft
,
Paul B. Fosbre
2009
Corpus ID: 168051819
The movement of business toward a global economy has accelerated the need to move toward global accounting standards. Two recent…
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Highly Cited
2008
Highly Cited
2008
Corporate Governance and the Timeliness of Financial Reporting: An Empirical Study of the People's Republic of China
Robert W. McGee
,
Xiao Yuan
2008
Corpus ID: 167622805
Timeliness of financial reporting is one of the attributes of good corporate governance identified by the OECD and World Bank…
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2008
2008
An Analysis of the “Going Concern Assumption”: Text Mining from Japanese Financial Reports
Cindy Yoshiko Shirata
,
M. Sakagami
2008
Corpus ID: 61676186
ABSTRACT: Accounting standards in Japan have been updated frequently in recent years, creating confusion and difficulty for…
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Review
2006
Review
2006
An Accounting Perspective on Intellectual Capital ♦
B. Marr
2006
Corpus ID: 1017138
In this chapter we provide an accounting perspective on intellectual capital. For this purpose we will first provide an overview…
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2006
2006
A payment & receipt business model in U-commerce environment
K. Lee
,
Jeong-In Ju
,
Jeong Mu Jeong
International Conference on Evolutionary…
2006
Corpus ID: 5915163
The key to U-payment is convenience and security in the transfer of financial information. The purpose of this paper is to find a…
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2003
2003
Whatever Happened to Good and Evil
R. ShafEr-Landau
2003
Corpus ID: 169976630
Acknowledgments Preface PART I: THE STATUS OF MORALITY 1. The Nature of the Problem 2. The Philosophical Terrain PART II: AGAINST…
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Highly Cited
2002
Highly Cited
2002
Creditors versus Capital Formation: The Case Against the European Legal Capital Rules
L. Enriques
,
J. Macey
2002
Corpus ID: 40283272
This article presents a critical economic analysis of the European Union's legal capital rules as codified by the Second…
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2002
2002
Are Detailed Accounting Standards Sufficient to Ensure Compliance? Evidence from Non-U.S. Firms Adopting Us Gaap
M. Bradshaw
,
Gregory S. Miller
2002
Corpus ID: 167033461
One of the underlying questions in the international accounting harmonization debate is whether harmonization of accounting…
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Review
2000
Review
2000
POLITICAL ECONOMY OF ACCOUNTING STANDARDS
S. Sunder
2000
Corpus ID: 6251277
How do we set the accounting standards? The topic has received much attention during the past 50 years. Perhaps the first step…
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