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Measurement in Financial Reporting: Half a Century of Research and Practice
16 references·6 citing·30 second hop
Measurement in Financial Reporting: Half a Century of Research and Practice (2015)Measurement in Financial Reporting: Half …Accounting, Organizing, and Economizing: Connecting Accounting Research and Organization Theory (2013)Accounting, Organizing, and E…Did Fair-Value Accounting Contribute to the Financial Crisis? (2010)Did Fair-Value Accounting Con…Marking‐to‐Market: Panacea or Pandora's Box? (2008)Marking‐to‐Market: Panacea or…Is fair value accounting information relevant and reliable? Evidence from capital market research (2007)Is fair value accounting info…Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…Positive Accounting Theory (1985)Positive Accounting TheoryFinancial Reporting: An Accounting Revolution. (1982)Financial Reporting: An Accou…The Demand for and Supply of Accounting Theories: The Market for Excuses. (1979)The Demand for and Supply of …Towards a Positive Theory of the Determination of Accounting Standards. (1978)Towards a Positive Theory of …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…Accounting, evaluation, and economic behavior (1966)Accounting, evaluation, and e…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…An introduction to corporate accounting standards (1940)An introduction to corporate …Annual Survey of Economic Theory: The Theory of Depreciation (1938)Annual Survey of Economic The…The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory* (2022)The Eternal Debate Over Conse…Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts (2021)Problematising the decision-u…55 years of Abacus: Evolution of Research Streams and Future Research Directions (2021)55 years of Abacus: Evolution…A machine learning analysis of citation impact among selected Pacific Basin journals (2019)A machine learning analysis o…How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices (2018)How fair value is both market…Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs (2017)Agenda Entrance Complexity in…CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Efficient Capital Markets: II (1991)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)An Analysis of the use of Accounting and Market Measures of Performance in Executive Compensation Contracts (1987)Performance Pay and Top-Management Incentives (1990)Accounting earnings and top executive compensation (1993)Has Financial Development Made the World Riskier? (2005)Liquidity and leverage (2008)Market Liquidity and Funding Liquidity (2008)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)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework (2014)Evaluative infrastructures: Accounting for platform organization (2017)What's New with Numbers? Sociological Approaches to the Study of Quantification (2019)Organization Theory and Methodology. (1983)The value of corporate accounting reports: Arguments for a political economy of accounting (1984)Capital markets research in accounting (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Using daily stock returns (1985)Earnings Innovations, Earnings Persistence, and Stock Returns (1987)The crisis of fair-value accounting: Making sense of the recent debate (2009)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)
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  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 1938Annual Survey of Economic Theory: The Theory of Depreciation329 cited
  • 2007

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Is fair value accounting information relevant and reliable? Evidence from capital market research
320 cited

Cited by

  • 2018How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices26 cited
  • 2021Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts23 cited
  • 2022The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*21 cited
  • 2017Agenda Entrance Complexity in International Accounting Standard Setting: The Case of IFRS for SMEs20 cited
  • 202155 years of Abacus: Evolution of Research Streams and Future Research Directions14 cited
  • 2019A machine learning analysis of citation impact among selected Pacific Basin journals12 cited