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Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research
16 references·4 citing·43 second hop
Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research (2005)Accounting for Liabilities: Conceptual Is…International Accounting Standards Board (IASB) (2011)International Accounting Stan…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Assessing Alternative Proxies for the Expected Risk Premium (2005)Assessing Alternative Proxies…The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies (2004)The Market Valuation of Envir…The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research (2002)The effects of monetary incen…Debt-Equity Hybrid Securities (1999)Debt-Equity Hybrid SecuritiesThe Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments (1996)The Effect of Financial State…Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites (1994)Estimation and Market Valuati…The case for motivated reasoning. (1990)The case for motivated reason…An Empirical Investigation of Pension Fund Property Rights. (1986)An Empirical Investigation of…The Labor Contract and True Economic Pension Liabilities (1985)The Labor Contract and True E…Theory of Accounting Measurement. (1976)Theory of Accounting Measurem…Corporate pension funding policy (1976)Corporate pension funding pol…A MEAN‐VARIANCE SYNTHESIS OF CORPORATE FINANCIAL THEORY (1973)A MEAN‐VARIANCE SYNTHESIS OF …THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS (1972)THE EFFECT OF THE FIRM'S CAPI…PORTFOLIO ANALYSIS, MARKET EQUILIBRIUM AND CORPORATION FINANCE (1969)PORTFOLIO ANALYSIS, MARKET EQ…How Do Experienced Users Evaluate Hybrid Financial Instruments? (2016)How Do Experienced Users Eval…Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism (2013)Why is there inconsistency in…Do principles- vs. rules-based standards have a differential impact on U.S. auditors' decisions? (2009)Do principles- vs. rules-base…The evolution of a graduate capstone accounting course (2006)The evolution of a graduate c…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)The Cross-Section of Expected Stock Returns (1992)Estimating the Intertemporal Risk–Return Tradeoff Using the Implied Cost of Capital (2008)Political connections and the cost of equity capital (2012)The relevance of environmental disclosures: Are such disclosures incrementally informative? (2013)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Toward a New Conception of the Environment-Competitiveness Relationship (1995)The Valuation Relevance of Greenhouse Gas Emissions under the European Union Carbon Emissions Trading Scheme (2014)The Relevance to Investors of Greenhouse Gas Emission Disclosures (2017)Econometric Analysis of Panel Data (2021)The Corporate Governance of Environmental Sustainability: A Review and Proposal for More Integrated Research (2021)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)RISK, UNCERTAINTY, AND DIVERGENCE OF OPINION (1977)The stochastic behavior of common stock variances Value, leverage and interest rate effects (1982)Of Tournaments and Temptations: An Analysis of Managerial Incentives in the Mutual Fund Industry (1996)The cost of capital, corporation finance and the theory of investment (2008)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Self-Efficacy: The Exercise of Control (1999)The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance (2007)Contemporary performance measurement systems: A review of their consequences and a framework for research (2012)The Effort Paradox: Effort Is Both Costly and Valued (2018)The Handbook of Social Psychology (1969)Judgment under Uncertainty: Heuristics and Biases (1975)Confirmation Bias: A Ubiquitous Phenomenon in Many Guises (1998)Well-being : the foundations of hedonic psychology (1999)False-Positive Psychology (2011)A Theory of Cognitive Dissonance (2017)PORTFOLIO SELECTION* (1952)Corporate Income Taxes, Valuation, and the Problem of Optimal Capital Structure (1978)Accounting for Stewardship (1981)Alternative research paradigms in operations (1989)Earnings skewness and analyst forecast bias (2003)An aggregation theorem for securities markets (1974)Capital market equilibrium in a mean-lower partial moment framework (1977)THE INSIGNIFICANCE OF BANKRUPTCY COSTS TO THE THEORY OF OPTIMAL CAPITAL STRUCTURE (1978)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
this work references cited by second hop

References

  • 1990The case for motivated reasoning.9,014 cited
  • 1972THE EFFECT OF THE FIRM'S CAPITAL STRUCTURE ON THE SYSTEMATIC RISK OF COMMON STOCKS1,130 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 2002The effects of monetary incentives on effort and task performance: theories, evidence, and a framework for research968 cited
  • 2005Assessing Alternative Proxies for the Expected Risk Premium750 cited
  • 1976Theory of Accounting Measurement.561 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 2004The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies542 cited
  • 1973A MEAN‐VARIANCE SYNTHESIS OF CORPORATE FINANCIAL THEORY538 cited
  • 1969PORTFOLIO ANALYSIS, MARKET EQUILIBRIUM AND CORPORATION FINANCE525 cited
  • 1976Corporate pension funding policy413 cited
  • 1994Estimation and Market Valuation of Environmental Liabilities Relating to Superfund Sites387 cited
  • 1996The Effect of Financial Statement Classification of Hybrid Financial Instruments on Financial Analysts' Stock Price Judgments280 cited
  • 1986An Empirical Investigation of Pension Fund Property Rights.266 cited
  • 1985The Labor Contract and True Economic Pension Liabilities

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227 cited
  • 1999Debt-Equity Hybrid Securities225 cited
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    • 2013Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism41 cited
    • 2016How Do Experienced Users Evaluate Hybrid Financial Instruments?39 cited
    • 2009Do principles- vs. rules-based standards have a differential impact on U.S. auditors' decisions?36 cited
    • 2006The evolution of a graduate capstone accounting course25 cited