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Standard-setting measurement issues and the relevance of research
15 references·16 citing·43 second hop
Standard-setting measurement issues and the relevance of research (2007)Standard-setting measurement issues and t…Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1 (2007)Stewardship and the Objective…Including Estimates of the Future in Today's Financial Statements (2006)Including Estimates of the Fu…Market Discipline Across Countries and Industries (2004)Market Discipline Across Coun…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…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…Revaluations of fixed assets and future firm performance: Evidence from the UK (1999)Revaluations of fixed assets …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Brand Values and Capital Market Valuation (1998)Brand Values and Capital Mark…Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Value-Relevance of Banks' Fai…Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows (1995)Fair value accounting: Effect…An Empirical Investigation of Pension Fund Property Rights. (1986)An Empirical Investigation of…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work (1974)Capital Market Equilibrium, I…Value and Capital (1939)Value and CapitalAcademics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting (2022)Academics and policymakers at…Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models (2018)Accounting for Bitcoin and Ot…The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters (2017)The Worth of Fair Value Accou…Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components (2016)Usefulness of fair values for…Relative reliability and the recognisable firm: Calculating goodwill impairment value (2016)Relative reliability and the …Representing the market perspective: Fair value measurement for non-financial assets (2015)Representing the market persp…Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting (2015)Practices of standard-setting…Fair value accounting: information or confusion for financial markets? (2014)Fair value accounting: inform…Epistemic commitment and cognitive disunity toward fair-value accounting (2014)Epistemic commitment and cogn…“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting (2014)“Twisting words”? A study of …Measurement in Financial Reporting: The Need for Concepts (2013)Measurement in Financial Repo…Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting (2010)Why Consistency of Accounting…Hicksian Income in the Conceptual Framework (2010)Hicksian Income in the Concep…Adaptability to fair value accounting in an emerging economy (2010)Adaptability to fair value ac…Fair Value Accounting and the Financial Crisis: Messenger or Contributor?* (2009)Fair Value Accounting and the…Research, Standard Setting, and Global Financial Reporting (2007)Research, Standard Setting, a…The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions (1984)Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes (1995)Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings (1995)Perspectives on Recent Capital Market Research (2002)Valuation Approaches and Metrics: A Survey of the Theory and Evidence (2007)An analytic derivation of the cost of deposit insurance and loan guarantees An application of modern option pricing theory (1977)An analysis of intertemporal and cross-sectional determinants of earnings response coefficients (1989)Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions* (2004)Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Auditor Industry Specialization, Auditor Changes, and Accounting Restatements (2008)The Cross-Section of Expected Stock Returns (1992)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings? (1996)An Examination of Long-Lived Asset Impairments (2004)Positive Accounting Theory (1985)Earnings management to avoid earnings decreases and losses (1997)The conservatism principle and the asymmetric timeliness of earnings1 (1997)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)On financial contracting (1979)The information content of losses (1995)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Managing Brand Equity (1991)Building Strong Brands (1995)Brands Matter: An Empirical Demonstration of the Creation of Shareholder Value Through Branding (2006)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)An Empirical Evaluation of Accounting Income Numbers (1968)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Earnings Management During Import Relief Investigations (1991)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)The crisis of fair-value accounting: Making sense of the recent debate (2009)The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis (2009)Self-fulfilling prophecies (1981)The contingent valuation method: a review (2003)Rare Disasters, Asset Prices, and Welfare Costs (2009)
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References

  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1939Value and Capital2,893 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2001The relevance of the value-relevance literature for financial accounting standard setting1,741 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 1998Brand Values and Capital Market Valuation541 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited
  • 1999Revaluations of fixed assets and future firm performance: Evidence from the UK422 cited
  • 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
  • 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work281 cited
  • 1986An Empirical Investigation of Pension Fund Property Rights.266 cited
  • 2006Including Estimates of the Future in Today's Financial Statements250 cited
  • 2007Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1

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154 cited
  • 2004Market Discipline Across Countries and Industries146 cited
  • Cited by

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    • 2010Adaptability to fair value accounting in an emerging economy111 cited
    • 2014“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting109 cited
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    • 2018Accounting for Bitcoin and Other Cryptocurrencies under IFRS: A Comparison and Assessment of Competing Models98 cited
    • 2015Representing the market perspective: Fair value measurement for non-financial assets96 cited
    • 2017The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters89 cited
    • 2009Fair Value Accounting and the Financial Crisis: Messenger or Contributor?*85 cited
    • 2014Epistemic commitment and cognitive disunity toward fair-value accounting84 cited
    • 2010Hicksian Income in the Conceptual Framework84 cited
    • 2022Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting81 cited
    • 2010Why Consistency of Accounting Standards Matters: A Contribution to the Rules‐Versus‐Principles Debate in Financial Reporting69 cited
    • 2016Relative reliability and the recognisable firm: Calculating goodwill impairment value68 cited