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'DEPRIVAL VALUE' VS 'FAIR VALUE' MEASUREMENT FOR CONTRACT LIABILITIES IN RESOLVING THE 'REVENUE RECOGNITION' CONUNDRUM: TOWARDS A GENERAL SOLUTION
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'DEPRIVAL VALUE' VS 'FAIR VALUE' MEASUREMENT FOR CONTRACT LIABILITIES IN RESOLVING THE 'REVENUE RECOGNITION' CONUNDRUM: TOWARDS A GENERAL SOLUTION (2006)'DEPRIVAL VALUE' VS 'FAIR VALUE' MEASUREM…A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat? (2015)A Conceptual Framework for Fi…The SEC rules historical cost accounting: 1934 to the 1970s (2007)The SEC rules historical cost…Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …Worldwide Financial Reporting: The Development and Future of Accounting Standards (2006)Worldwide Financial Reporting…Worldwide Financial Reporting (2006)Worldwide Financial ReportingDeprival value and fair value: a reinterpretation and a reconciliation (2006)Deprival value and fair value…A Practical Model of Earnings Measurement (2006)A Practical Model of Earnings…Reporting Financial Performance (2004)Reporting Financial Performan…‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting (2000)‘Fair Value’ for Financial In…Solutions manual for Microeconomic theory : Mas-Colell, Whinston and Green (1997)Solutions manual for Microeco…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Financial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…Accounting values and inflation (1975)Accounting values and inflati…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Value and Capital (1939)Value and CapitalRisk, Uncertainty and Profit (1921)Risk, Uncertainty and ProfitAccounting 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)Dividend Policy, Growth, and the Valuation of Shares (1961)On the IASB comprehensive income project: an analysis of the case for dual income display (2007)The Role of Institutional and Economic Factors in the Strategic Use of Non-GAAP Disclosures to Beat Earnings Benchmarks (2014)Moving the Conceptual Framework Forward: Accounting for Uncertainty (2019)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Valuation of Uncertain Income Streams and the Pricing of Options (1976)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)The theory of economic growth (1955)"The Economic Value of Education." (1964)Risk and insurance (1973)The Evolution of Cooperation (1981)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)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)Accounting for varieties of capitalism: The case against a single set of global accounting standards (2010)A Multi-Issue/Multi-Period Analysis of the Geographic Diversity of IASB Comment Letter Participation (2013)Financial reporting and firm valuation: relevance lost or relevance regained? (2013)Toward a knowledge‐based theory of the firm (1996)The Promise of Enterpreneurship as a Field of Research (2000)Explicating dynamic capabilities: the nature and microfoundations of (sustainable) enterprise performance (2007)Capital markets research in accounting (2001)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)Capital regulation, risk-taking and monetary policy: A missing link in the transmission mechanism? (2011)Frontiers in Group Dynamics (1947)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Beyond the business case for corporate sustainability (2002)The Theory of Incentives: The Principal-Agent Model (2001)Information and the Change in the Paradigm in Economics (2002)Multiagent systems: algorithmic, game-theoretic, and logical foundations (2009)
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References

  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism24,221 cited
  • 1921Risk, Uncertainty and Profit9,967 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1939Value and Capital2,925 cited
  • 1997Solutions manual for Microeconomic theory : Mas-Colell, Whinston and Green966 cited
  • 1982Financial Reporting: An Accounting Revolution.953 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 2007The SEC rules historical cost accounting: 1934 to the 1970s121 cited
  • 2004Reporting Financial Performance115 cited
  • 2006Worldwide Financial Reporting: The Development and Future of Accounting Standards98 cited
  • 1975Accounting values and inflation78 cited
  • 2006Worldwide Financial Reporting78 cited
  • 2015A Conceptual Framework for Financial Accounting and Reporting: Vision, Tool, or Threat?72 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

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2006
A Practical Model of Earnings Measurement
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