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Cited by

• 2004The measurement and recognition of intangible assets: then and now82 cited
• 2007Systematic risk and international diversification: An empirical perspective81 cited
• 2000Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value57 cited
• 2010Stock market synchronicity – an alternative approach to assessing the information impact of Australian IFRS55 cited
• 2000‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting54 cited
• 2002Fair Valuing Debt Turns Deteriorating Credit Quality into Positive Signals for Boston Chicken52 cited
• 2002Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time-Period Idiosyncrasy46 cited
• 2005Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research45 cited
• 2009Accounting Transparency and the Asset Substitution Problem42 cited
• 2009Understanding the changes in accounting thought41 cited
• 2018Auditor and FASB Responsibilities for Representing Underlying Economics—What U.S. Standards Actually Say24 cited
• 2007Including Credit Standing in Measuring the Fair Value of Liabilities—Let's Pass This One to the Shareholders21 cited