메뉴 건너뛰기




Volumn 37, Issue 2, 1999, Pages 293-317

Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93

(2)  Kirsten, Ely a   Waymire, Gregory a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0033196207     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491411     Document Type: Article
Times cited : (93)

References (36)
  • 1
    • 21144481849 scopus 로고
    • The role of earnings levels in annual earnings-returns studies
    • ALI, A., AND P. ZAROWN. "The Role of Earnings Levels in Annual Earnings-Returns Studies." Journal of Accounting Research (Autumn 1992): 286-96.
    • (1992) Journal of Accounting Research , Issue.AUTUMN , pp. 286-296
    • Ali, A.1    Zarown, P.2
  • 2
    • 0009223216 scopus 로고
    • New York: AIA
    • AMERICAN INSTITUTE OF ACCOUNTANTS. Audit of Corporate Accounts. New York: AIA, 1934.
    • (1934) Audit of Corporate Accounts
  • 3
    • 0009223586 scopus 로고
    • Recommendations of the study on the establishment of accounting principles
    • The Wheat Report
    • AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS. "Recommendations of the Study on the Establishment of Accounting Principles." [The Wheat Report.] Journal of Accountancy (May 1972): 66-71.
    • (1972) Journal of Accountancy , Issue.MAY , pp. 66-71
  • 9
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and book values over the past forty years
    • COLLINS, D.; E. MAYDEW; AND I. WEISS. "Changes in the Value-Relevance of Earnings and Book Values Over the Past Forty Years." Journal of Accounting and Economics (December 1997): 39-67.
    • (1997) Journal of Accounting and Economics , Issue.DECEMBER , pp. 39-67
    • Collins, D.1    Maydew, E.2    Weiss, I.3
  • 10
    • 0009211554 scopus 로고
    • Who should formulate accounting principles? the debate within the SEC
    • COOPER, W., AND I. ROBINSON. "Who Should Formulate Accounting Principles? The Debate within the SEC." Journal of Accountancy (May 1987): 137-40.
    • (1987) Journal of Accountancy , Issue.MAY , pp. 137-140
    • Cooper, W.1    Robinson, I.2
  • 12
    • 0001928065 scopus 로고
    • Limitations on the value of the conceptual framework in evaluating extant accounting standards
    • DALEY, L., AND T. TRANTER. "Limitations on the Value of the Conceptual Framework in Evaluating Extant Accounting Standards." Accounting Horizons (March 1990): 15-24.
    • (1990) Accounting Horizons , Issue.MARCH , pp. 15-24
    • Daley, L.1    Tranter, T.2
  • 13
    • 0009218417 scopus 로고
    • The development of accounting and auditing standards
    • DAVIDSON, S., AND G. ANDERSON. "The Development of Accounting and Auditing Standards." Journal of Accountancy (May 1987): 110-27.
    • (1987) Journal of Accountancy , Issue.MAY , pp. 110-127
    • Davidson, S.1    Anderson, G.2
  • 14
    • 0002145589 scopus 로고
    • FASB's statement on objectives and elements of financial accounting: A review
    • DOPUCH, N., AND S. SUNDER. "FASB's Statement on Objectives and Elements of Financial Accounting: A Review." The Accounting Review (January 1980): 1-21.
    • (1980) The Accounting Review , Issue.JANUARY , pp. 1-21
    • Dopuch, N.1    Sunder, S.2
  • 15
    • 0001913119 scopus 로고
    • Credibility and the formation of accounting standards under the financial accounting standards board
    • DYCKMAN, T. "Credibility and the Formation of Accounting Standards Under the Financial Accounting Standards Board." Journal of Accounting Literature (1988): 1-30.
    • (1988) Journal of Accounting Literature , pp. 1-30
    • Dyckman, T.1
  • 16
    • 0013355789 scopus 로고
    • Discretion vs. Uniformity: Choices among GAAP
    • DYE, R., AND R. VERRECCHIA. "Discretion vs. Uniformity: Choices among GAAP." The Accounting Review (July 1995): 389-416.
    • (1995) The Accounting Review , Issue.JULY , pp. 389-416
    • Dye, R.1    Verrecchia, R.2
  • 17
    • 0002778354 scopus 로고
    • Earnings as an explanatory variable for returns
    • EASTON, P., AND T. HARRIS. "Earnings as an Explanatory Variable for Returns." Journal of Accounting Research (Spring 1991): 19-36.
    • (1991) Journal of Accounting Research , Issue.SPRING , pp. 19-36
    • Easton, P.1    Harris, T.2
  • 20
    • 0033235098 scopus 로고    scopus 로고
    • Have financial statements lost their relevance?
    • FRANCIS, J., AND K. SCHIPPER. "Have Financial Statements Lost Their Relevance?" Journal of Accounting Research (Autumn 1999): 319-52.
    • (1999) Journal of Accounting Research , Issue.AUTUMN , pp. 319-352
    • Francis, J.1    Schipper, K.2
  • 21
    • 0001630741 scopus 로고
    • Timeliness of annual earnings announcements: Some empirical evidence
    • GIVOLY, D., AND D. PALMON. "Timeliness of Annual Earnings Announcements: Some Empirical Evidence." The Accounting Review (July 1982): 486-508.
    • (1982) The Accounting Review , Issue.JULY , pp. 486-508
    • Givoly, D.1    Palmon, D.2
  • 24
    • 58149210589 scopus 로고
    • The information content of losses
    • HAYN, C. "The Information Content of Losses." Journal of Accounting and Economics (September 1995): 125-53.
    • (1995) Journal of Accounting and Economics , Issue.SEPTEMBER , pp. 125-153
    • Hayn, C.1
  • 25
    • 0009293348 scopus 로고
    • Using the FASB's qualitative characteristics in accounting policy choices
    • AUTUMN
    • JOYCE, E.; R. LIBBY; AND S. SUNDER. "Using the FASB's Qualitative Characteristics in Accounting Policy Choices." Journal of Accounting Research (Autumn 1982, pt. II): 654-75.
    • (1982) Journal of Accounting Research , Issue.PT. II , pp. 654-675
    • Joyce, E.1    Libby, R.2    Sunder, S.3
  • 26
    • 0000023612 scopus 로고
    • On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research
    • LEV, B. "On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research." Journal of Accounting Research (Supplement 1989): 153-92.
    • (1989) Journal of Accounting Research , Issue.SUPPL. , pp. 153-192
    • Lev, B.1
  • 27
    • 0033235091 scopus 로고    scopus 로고
    • The boundaries of financial reporting and how to extend them
    • LEV, B., AND P. ZAROWIN. "The Boundaries of Financial Reporting and How to Extend Them." Journal of Accounting Research (Autumn 1999): 353-85.
    • (1999) Journal of Accounting Research , Issue.AUTUMN , pp. 353-385
    • Lev, B.1    Zarowin, P.2
  • 28
    • 0009142902 scopus 로고
    • Will 'FASBEE' pinch your bottom line?
    • LOOMIS, C. "Will 'FASBEE' Pinch Your Bottom Line?" Fortune (December 16, 1988): 93-108.
    • (1988) Fortune , Issue.DECEMBER 16 , pp. 93-108
    • Loomis, C.1
  • 30
    • 0009140072 scopus 로고
    • Three contributions to the development of accounting principles prior to 1930
    • MOONITZ, M. "Three Contributions to the Development of Accounting Principles Prior to 1930." Journal of Accounting Research (Spring 1970): 145-55.
    • (1970) Journal of Accounting Research , Issue.SPRING , pp. 145-155
    • Moonitz, M.1
  • 31
    • 21144463383 scopus 로고
    • Changes versus levels in earnings as explanatory variables for returns: Some theoretical considerations
    • OHLSON, J., AND P. SCHROFF. "Changes versus Levels in Earnings as Explanatory Variables for Returns: Some Theoretical Considerations." Journal of Accounting Research (Autumn 1992): 210-26.
    • (1992) Journal of Accounting Research , Issue.AUTUMN , pp. 210-226
    • Ohlson, J.1    Schroff, P.2
  • 34
    • 21144479270 scopus 로고
    • The information content of earnings in a discretionary reporting environment: Evidence from NYSE industrials, 1905-10
    • SIVAKUMAR, K., AND G. WAYMIRE. "The Information Content of Earnings in a Discretionary Reporting Environment: Evidence from NYSE Industrials, 1905-10." Journal of Accounting Research (Spring 1993): 62-91.
    • (1993) Journal of Accounting Research , Issue.SPRING , pp. 62-91
    • Sivakumar, K.1    Waymire, G.2
  • 35
    • 0000674202 scopus 로고
    • Towards a positive theory of the determination of accounting standards
    • WATTS, R., AND J. ZIMMERMAN. "Towards a Positive Theory of the Determination of Accounting Standards." The Accounting Review (January 1978): 112-34.
    • (1978) The Accounting Review , Issue.JANUARY , pp. 112-134
    • Watts, R.1    Zimmerman, J.2
  • 36
    • 0009140982 scopus 로고
    • Some junctures in the evolution of the process of establishing accounting principles in the U.S.A.: 1917-1972
    • ZEFF, S. "Some Junctures in the Evolution of the Process of Establishing Accounting Principles in the U.S.A.: 1917-1972." The Accounting Review (July 1984): 447-68.
    • (1984) The Accounting Review , Issue.JULY , pp. 447-468
    • Zeff, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.