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Have Academic Accountants and Financial Accounting Standard Setters Traded Places?
16 references·1 citing·34 second hop
Have Academic Accountants and Financial Accounting Standard Setters Traded Places? (2014)Have Academic Accountants and Financial A…Towards an understanding of the role of standard setters in standard setting (2012)Towards an understanding of t…The SEC rules historical cost accounting: 1934 to the 1970s (2007)The SEC rules historical cost…THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES (1999)THE EVOLUTION OF THE CONCEPTU…Performance Measure Manipulation* (1998)Performance Measure Manipulat…Earnings Management and the Revelation Principle (1998)Earnings Management and the R…Information analysis (1980)Information analysisMeasuring the efficiency of decision-making units (1979)Measuring the efficiency of d…Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …Measuring the efficiency of decision making units (1978)Measuring the efficiency of d…Theory of Accounting Measurement. (1976)Theory of Accounting Measurem…The Information Content of Annual Earnings Announcements (1968)The Information Content of An…An Empirical Evaluation of Accounting Income Numbers (1968)An Empirical Evaluation of Ac…The foundations of accounting measurement : a mathematical, economic, and Behavioral inquiry (1967)The foundations of accounting…A tentative set of broad accounting principles for business enterprises (1962)A tentative set of broad acco…The basic postulates of accounting (1961)The basic postulates of accou…An introduction to corporate accounting standards (1940)An introduction to corporate …The history of accounting standard setting in an emerging transition economy: The case of Vietnam (2018)The history of accounting sta…Earnings Management During Import Relief Investigations (1991)Economics, Organization and Management. (1993)Detecting Earnings Management. (1995)Are Unmanaged Earnings Always Better for Shareholders? (2003)Accounts Manipulation: A Literature Review and Proposed Conceptual Framework (2004)Do managers credibly use accruals to signal private information? Evidence from the pricing of discretionary accruals around stock splits (2005)The Measurement of Productive Efficiency (1957)Some Models for Estimating Technical and Scale Inefficiencies in Data Envelopment Analysis (1984)A Procedure for Ranking Efficient Units in Data Envelopment Analysis (1993)A slacks-based measure of efficiency in data envelopment analysis (2001)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)The Influence of Family Ownership on the Quality of Accounting Information (2010)Detecting Earnings Management (2012)An Economic Theory of Democracy. (1958)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Auditor size and audit quality (1981)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Accounting as reality construction: Towards a new epistemology for accounting practice (1988)How the U.S. Accounting Profession Got Where It Is Today: Part II (2003)Research Methods in Accounting (2003)Accounting for Stewardship (1981)Alternative research paradigms in operations (1989)Earnings skewness and analyst forecast bias (2003)Using daily stock returns (1985)Capital markets research in accounting (2001)Comparing the Modeling Performance of Regression and Neural Networks as Data Quality Varies: A Business Value Approach (1993)Designing Information Technology to Support Distributed Cognition (1994)Economic and Social Commission for Western Asia (2016)A general methodology for bootstrapping in non-parametric frontier models (2000)Estimation and inference in two-stage, semi-parametric models of production processes (2005)Efficiency decomposition in two-stage data envelopment analysis: An application to non-life insurance companies in Taiwan (2007)
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References

  • 1978Measuring the efficiency of decision making units29,755 cited
  • 1968An Empirical Evaluation of Accounting Income Numbers6,384 cited
  • 1979Measuring the efficiency of decision-making units3,300 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1976Theory of Accounting Measurement.561 cited
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  • 1998Performance Measure Manipulation*337 cited
  • 1998Earnings Management and the Revelation Principle308 cited
  • 1980Information analysis215 cited
  • 1962A tentative set of broad accounting principles for business enterprises200 cited
  • 1961The basic postulates of accounting170 cited
  • 1999THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES152 cited
  • 2012Towards an understanding of the role of standard setters in standard setting137 cited
  • 1967The foundations of accounting measurement : a mathematical, economic, and Behavioral inquiry129 cited
  • 2007

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The SEC rules historical cost accounting: 1934 to the 1970s
121 cited

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  • 2018The history of accounting standard setting in an emerging transition economy: The case of Vietnam14 cited