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Disclosure versus recognition: The case of asset revaluations

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References

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2011Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?33 cited
2012Incentives for fixed asset revaluations: the UK evidence32 cited
2012Asset revaluations: motives and choice of items to revalue31 cited
2012Do alternative methods of reporting non-controlling interests really matter?29 cited
2015The Accuracy of Disclosures for Complex Estimates: Evidence from Reported Stock Option Fair Values27 cited
2011

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Do local governments present required disclosures for defined benefit pension plans?

26 cited

2015The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards20 cited

2017Effect of capitalizing operating leases on credit ratings: Evidence from Japan20 cited