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Evidence on Income Measurement Properties of ASR No. 190 and SFAS No. 33 Data · Study

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ArticleEvidence on Income Measurement Properties of ASR No. 190 and SFAS No. 33 Data

In-Mu G. Haw1988

Article1988

Evidence on Income Measurement Properties of ASR No. 190 and SFAS No. 33 Data

In-Mu G. Haw · Steven H. Lustgarten

22 citations·0/0 files stored·Journal of Accounting Research

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

Income measurement, Historical cost earnings, ASR No. 190, SFAS No. 33

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References

1982Financial Reporting: An Accounting Revolution.1977The Time Series of Annual Accounting Earnings 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work 1977The Time-Series Properties of Annual Earnings 1982The incremental information content of replacement cost earnings 1971Estimates of the Marginal Rate of Time Preference and Average Risk Aversion of Investors in Electric Utility Shares: 1960-66 1980The information content of SEC accounting series release no. 190 1980Market reaction to the 1976 replacement cost disclosures

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Year1988

Typearticle

Published1988-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations22

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.2307/2491107

openalex_workW2322220187

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