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FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM · Study

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ArticleFAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM

Benzion Barlev2003

Article2003

FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM

Benzion Barlev · Joshua Rene Haddad

236 citations·0/0 files stored·Critical Perspectives on Accounting

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1937The Nature of the Firm 1983Separation of Ownership and Control 1996Production, Information Costs and Economic Organization 1983Agency Problems and Residual Claims 2001The relevance of the value relevance literature for financial accounting standard setting: another view 1999The Boundaries of Financial Reporting and How to Extend Them 1999Have Financial Statements Lost Their Relevance?

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2007The Power of Transnational Private Governance: Financialization and the IASB 2011In pursuit of legitimacy: A history behind fair value accounting 2010Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry 2005International Accounting Standard Setting: A Network Approach 2014The unstable core of global finance: Contingent valuation and governance of international accounting standards 2017The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters

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Year2003

Typearticle

Published2003-04-07

VenueCritical Perspectives on Accounting

ISSN-L1045-2354

Languageen

Citations236

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/s1045-2354(02)00139-9

openalex_workW2023214626

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2013An accounting revolution? The financialisation of standard setting

2014Epistemic commitment and cognitive disunity toward fair-value accounting