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The SEC's Ban on Upward Asset Revaluations and the Disclosure of Current Values

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2016Understanding Practice and Institutions: A Historical Perspective34 cited
2009Managerial Incentives Behind Fixed Asset Revaluations: Evidence from New Zealand Firms31 cited
2016The Ecological Rationality of Historical Costs and Conservatism27 cited
2009Science, Politics, and Accounting: A View from the Potomac24 cited
1992The Case Against Asset Revaluations24 cited
2018‘Fair Value’ accounting as the normative Fisherian phase of accounting22 cited

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2022

The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*

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2019The impact of legal efficacy on value relevance of the three-level fair value measurement hierarchy20 cited

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202155 years of Abacus: Evolution of Research Streams and Future Research Directions14 cited