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Implications for GAAP from an analysis of positive research in accounting · Study

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ArticleImplications for GAAP from an analysis of positive research in accounting

S.P. Kothari2010

Article2010

Implications for GAAP from an analysis of positive research in accounting

S.P. Kothari · Karthik Ramanna · Douglas J. Skinner

242 citations·0/0 files stored·Journal of Accounting and Economics

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1979Prospect Theory: An Analysis of Decision under Risk 1988Prospect theory: An analysis of decision under risk 1973The Pricing of Options and Corporate Liabilities 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism 1970EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK*1997Capitalism, Socialism and Democracy 1970Efficient Capital Markets: A Review of Theory and Empirical Work

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2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective 2012A Measurement Approach to Conservatism and Earnings Management 2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers 2015Common auditors in M&A transactions 2010Do earnings reported under IFRS tell us more about future earnings and cash flows?2012The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings

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2009What Should GAAP Look Like? A Survey and Economic Analysisreport · 96 shared references 2010Implications for GAAP from an analysis of positive research in accountingarticle · 55 shared references 2001Capital markets research in accountingarticle · 31 shared references 2019Commemorating the 50‐Year Anniversary of Ball and Brown (1968): The Evolution of Capital Market Research over the Past 50 Yearsarticle · 27 shared references 2013The use of information by capital providers : academic literature reviewbook · 24 shared references 2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspectivearticle · 23 shared references

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Year2010

Typearticle

Published2010-09-20

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations242

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.jacceco.2010.09.003

openalex_workW2124388030

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2011Network Effects in Countries' Adoption of IFRS

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