SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM
16 references·16 citing·29 second hopsampled
FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM (2003)FAIR VALUE ACCOUNTING AND THE MANAGEMENT …The relevance of the value-relevance literature for financial accounting standard setting (2001)The relevance of the value-re…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The Boundaries of Financial Reporting and How to Extend Them (1999)The Boundaries of Financial R…Have Financial Statements Lost Their Relevance? (1999)Have Financial Statements Los…Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates (1998)Revalued Financial, Tangible,…Production, Information Costs and Economic Organization (1996)Production, Information Costs…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)On the Usefulness of Earnings…Corporate Stakeholders and Corporate Finance (1987)Corporate Stakeholders and Co…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and Residual Claims (1983)Agency Problems and Residual …The normative origins of positive theories: Ideology and accounting thought (1982)The normative origins of posi…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…The Nature of the Firm (1937)The Nature of the FirmValue Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis (2023)Value Relevance Research in A…The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters (2017)The Worth of Fair Value Accou…A combined methodology for the concurrent evaluation of the business, financial and sports performance of football clubs: the case of France (2017)A combined methodology for th…The unstable core of global finance: Contingent valuation and governance of international accounting standards (2014)The unstable core of global f…Fair Value Measurement in Financial Reporting (2014)Fair Value Measurement in Fin…Epistemic commitment and cognitive disunity toward fair-value accounting (2014)Epistemic commitment and cogn…An accounting revolution? The financialisation of standard setting (2013)An accounting revolution? The…A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation (2012)A Comparative Study of Diffic…In pursuit of legitimacy: A history behind fair value accounting (2011)In pursuit of legitimacy: A h…From Pragmatism to Dogmatism: European Union Governance, Policy Paradigms and Financial Meltdown (2011)From Pragmatism to Dogmatism:…Fair value versus historical cost-based valuation for biological assets: predictability of financial information (2011)Fair value versus historical …Corporate disclosure: a review of its (direct and indirect) benefits and costs (2011)Corporate disclosure: a revie…Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010)Fair Value or Cost Model? Dri…Auditors' Perceptions of Fair-Value Accounting: Developing Country Evidence (2010)Auditors' Perceptions of Fair…The Power of Transnational Private Governance: Financialization and the IASB (2007)The Power of Transnational Pr…International Accounting Standard Setting: A Network Approach (2005)International Accounting Stan…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Conservatism in Accounting Part I: Explanations and Implications (2003)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)International Accounting Standards and Accounting Quality (2008)Theory of Value (1959)Auditor size and audit quality (1981)Equilibrium Unemployment as a Worker Discipline Device (1986)Property Rights and the Nature of the Firm (1990)Comparative Economic Organization: The Analysis of Discrete Structural Alternatives (1991)The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications (1995)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)Corporate Social and Financial Performance: A Meta-Analysis (2003)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A Survey of Corporate Governance (1997)Dynamic capabilities and strategic management (1997)Costs of Equity and Earnings Attributes (2004)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1937The Nature of the Firm23,826 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1996Production, Information Costs and Economic Organization9,565 cited
  • 1983Agency Problems and Residual Claims4,877 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
  • 1999Have Financial Statements Lost Their Relevance?1,917 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1987Corporate Stakeholders and Corporate Finance1,290 cited
  • 1989On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research1,120 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1998Revalued Financial, Tangible, and Intangible Assets: Associations with Share Prices and Non-Market-Based Value Estimates

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

632 cited
  • 1982The normative origins of positive theories: Ideology and accounting thought623 cited
  • Cited by

    • 2007The Power of Transnational Private Governance: Financialization and the IASB161 cited
    • 2011In pursuit of legitimacy: A history behind fair value accounting140 cited
    • 2010Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry136 cited
    • 2005International Accounting Standard Setting: A Network Approach121 cited
    • 2014The unstable core of global finance: Contingent valuation and governance of international accounting standards90 cited
    • 2017The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters89 cited
    • 2013An accounting revolution? The financialisation of standard setting86 cited
    • 2014Epistemic commitment and cognitive disunity toward fair-value accounting84 cited
    • 2017A combined methodology for the concurrent evaluation of the business, financial and sports performance of football clubs: the case of France81 cited
    • 2011From Pragmatism to Dogmatism: European Union Governance, Policy Paradigms and Financial Meltdown72 cited
    • 2014Fair Value Measurement in Financial Reporting65 cited
    • 2011Fair value versus historical cost-based valuation for biological assets: predictability of financial information60 cited
    • 2012A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation59 cited
    • 2011Corporate disclosure: a review of its (direct and indirect) benefits and costs58 cited
    • 2023Value Relevance Research in Accounting and Reporting Domains: A Bibliometric Analysis52 cited
    • 2010Auditors' Perceptions of Fair-Value Accounting: Developing Country Evidence50 cited