SZodixStudyAcademic Library

Dashboard Shelves Open access My library Inbox Notes Write Learn Alerts

More

Ask your library Notifications Quick cite Review

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Recognition Versus Disclosure: Evidence from Fair Value of Investment Property · Study

ArticleShelves

ArticleRecognition Versus Disclosure: Evidence from Fair Value of Investment Property

Doron Israeli2012

OA

Articlegreen2012

Recognition Versus Disclosure: Evidence from Fair Value of Investment Property

86 citations·0/0 files stored·Review of Accounting Studies

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 86 citations exist upstream.

References

1998Law and Finance 1992The Cross-Section of Expected Stock Returns 1968An Empirical Evaluation of Accounting Income Numbers 2005The economic implications of corporate financial reporting 1995Earnings, Book Values, and Dividends in Equity Valuation*2013Academy of Management Journal 1985The effect of bonus schemes on accounting decisions 1979On financial contracting

Cited by

2019The Prevalence and Validity of EBITDA as a Performance Measure 2020Fair value accounting: Current practice and perspectives for future research 2018Fair Value Measurement for Long-Lived Operating Assets: Research Evidence 2019Money shouts! How effective are punishments for accounting fraud?2021Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator 2018Do measurement-related fair value disclosures affect information asymmetry?

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2015Recognition versus Disclosure of Fair Valuesarticle · 12 shared references 2013What do we know about the role of financial reporting in debt contracting and debt covenants?article · 12 shared references 2012Do alternative methods of reporting non-controlling interests really matter?article · 12 shared references 2010Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industryarticle · 11 shared references 2010Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock optionsarticle · 11 shared references 2005Corporate Governance, Earnings Management, and the Information Content of Accounting Earnings: Theoretical Model and Empirical Teststhesis · 11 shared references

Details

Year2012

Typearticle

Published2012-01-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations86

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1007/s11142-015-9335-x

openalex_workW3124565075

Links

Imported from OpenAlex (CC0) — nothing here is generated.

2017The predictive ability of investment property fair value adjustments under IFRS and the role of accounting conservatism

2023Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 158