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The Case for Deprival Value
12 references·0 citing·49 second hop
The Case for Deprival Value (2010)The Case for Deprival ValueHicksian Income in the Conceptual Framework (2010)Hicksian Income in the Concep…Marking‐to‐Market: Panacea or Pandora's Box? (2008)Marking‐to‐Market: Panacea or…Fair Value Accounting for Liabilities and Own Credit Risk (2008)Fair Value Accounting for Lia…The SEC rules historical cost accounting: 1934 to the 1970s (2007)The SEC rules historical cost…The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective (2007)The Decision Usefulness of Fa…Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …Deprival value and fair value: a reinterpretation and a reconciliation (2006)Deprival value and fair value…‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting (2000)‘Fair Value’ for Financial In…Accounting history from the Renaissance to the present: a remembrance of Luca Pacioli (1996)Accounting history from the R…What's Fair? (1993)What's Fair?Guidelines for financial reporting standards (1989)Guidelines for financial repo…Debits, credits, finance and profits (1974)Debits, credits, finance and …ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The Cross-Section of Expected Stock Returns (1992)Modeling Term Structures of Defaultable Bonds (1999)Research, Standard Setting, and Global Financial Reporting (2007)Accrual Quality, Realized Returns, and Expected Returns: The Importance of Controlling for Cash Flow Shocks (2012)Information Consequences of Accounting Conservatism (2014)Accounting for intangibles – a critical review of policy recommendations (2008)Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View (2008)Implications for GAAP from an analysis of positive research in accounting (2010)Financial statement analysis and security valuation (2013)Disclosure of Nonproprietary Information (1985)Continuous-Time Finance. (1991)Earnings, Book Values, and Dividends in Equity Valuation* (1995)‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? (2011)Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China (2013)Risk-related disclosure: a review of the literature and an agenda for future research (2019)Efficient Capital Markets: A Review of Theory and Empirical Work (1970)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Continuous Auctions and Insider Trading (1985)Repoliticalization of accounting standard setting—The IASB, the EU and the global financial crisis (2011)The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2012)Do Investors Perceive Marking-to-Model as Marking-to-Myth? Early Evidence from FAS 157 Disclosure (2019)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Performance Pay and Top-Management Incentives (1990)Accounting earnings and top executive compensation (1993)Has Financial Development Made the World Riskier? (2005)Liquidity and leverage (2008)Market Liquidity and Funding Liquidity (2008)Marriage and the Construction of Reality (1964)One Size Doesn’t Fit All: Selecting Response Scales For Attitude Items (2005)Studies in public opinion: attitudes, nonattitudes, measurement error, and change (2005)Uniform prices for differentiated goods: The case of the movie-theater industry (2007)An introduction to corporate accounting standards (1940)The Theory and Measurement of Business Income (1961)Is mark-to-market accounting destabilizing? Analysis and implications for policy (2009)The Evolution of the IASC into the IASB, and the Challenges it Faces (2012)“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting (2014)New York University Law Review (2017)Theory of the Consumption Function (1957)Conservatism in Accounting Part I: Explanations and Implications (2003)Conceptual frameworks of accounting from an information perspective (2010)The role of revenue recognition in performance reporting (2014)An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative (2015)Financial Reporting: Current Problems and Their Implications for Systematic Reform (1990)Intangible Marketing Assets: A Managerial Accounting Perspective (1990)Objectivity in accounting (2006)The Concept of Profit in British Accounting, 1760–1900 (1975)Accounting and the absence of a business economics tradition in the United Kingdom (1996)Social Accounting Research as If The World Matters (2009)
this work references cited by second hop

References

  • 2008Marking‐to‐Market: Panacea or Pandora's Box?604 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 2007The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective301 cited
  • 2008Fair Value Accounting for Liabilities and Own Credit Risk188 cited
  • 2007The SEC rules historical cost accounting: 1934 to the 1970s121 cited
  • 1993What's Fair?99 cited
  • 2010Hicksian Income in the Conceptual Framework84 cited
  • 1989Guidelines for financial reporting standards82 cited
  • 1974Debits, credits, finance and profits70 cited
  • 2000‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting54 cited
  • 2006Deprival value and fair value: a reinterpretation and a reconciliation43 cited
  • 1996Accounting history from the Renaissance to the present: a remembrance of Luca Pacioli27 cited

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