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The Case for Deprival Value · Study

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ArticleThe Case for Deprival Value

Richard H. Macve2010

Article2010

The Case for Deprival Value

Richard H. Macve

24 citations·0/0 files stored·Abacus

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Accounting Theory and Financial Reporting Decision-Making and Behavioral Economics Financial Reporting and Valuation Research

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References

2008Marking‐to‐Market: Panacea or Pandora's Box?2007Financial reporting quality: is fair value a plus or a minus?2007The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective 2008Fair Value Accounting for Liabilities and Own Credit Risk 2007The SEC rules historical cost accounting: 1934 to the 1970s 1993What's Fair?2010Hicksian Income in the Conceptual Framework 1989Guidelines for financial reporting standards

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2013Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern Chinaarticle · 7 shared references 2015Measurement in Financial Reporting: Half a Century of Research and Practicearticle · 5 shared references 2016The Ecological Rationality of Historical Costs and Conservatismarticle · 4 shared references 2011‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?article · 4 shared references 2015The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standardsarticle · 4 shared references 2019Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosurearticle · 3 shared references

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Year2010

Typearticle

Published2010-02-24

VenueAbacus

ISSN-L0001-3072

Languageen

Citations24

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1111/j.1467-6281.2010.00310.x

openalex_workW2015530648

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