Evaluating the reliability of current value estimates

Journal of Accounting and Economics

Volumn 26, Issue 1-3, 1999, Pages 193-200

  Sloan, Richard G ^a  

^a UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Current values; G14; M41; Recognition; Reliability

Indexed keywords

EID: 0013355796     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-4101(99)00002-6     Document Type: Article

References (4)

1. Muller, K.A., 1998. An examination of the voluntary recognition of acquired brand names in the United Kingdom. Journal of Accounting and Economics, this issue.
2. Aboody, D., Barth, M.E., Kasznik, R., 1998. Revaluations of fixed assets and firm performance: Evidence from the UK. Journal of Accounting and Economics, this issue.
3. McNichols M., Wilson G.P. Evidence of earnings management from the provision for bad debts. Journal of Accounting Research. 26:1988;1-31.
4. Walker R.G. The SEC's ban on upward asset revaluations and the disclosure of current values. Abacus. 28:1992;3-35.