메뉴 건너뛰기




Volumn 11, Issue 2, 2002, Pages 155-163

An investigation of the effect of valuation alternatives for fixed assets on the decisions of statement users in the United States and Germany

Author keywords

Decision models; Fixed assets; Lending Decision; Statement users; Valuation

Indexed keywords


EID: 0036394667     PISSN: 10619518     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1061-9518(02)00070-8     Document Type: Article
Times cited : (12)

References (19)
  • 1
    • 0003179403 scopus 로고
    • Fair value accounting: Evidence from investment securities and the market valuation of banks
    • (January)
    • Barth, M. E. (1994, January). Fair value accounting: Evidence from investment securities and the market valuation of banks. The Accounting Review, 69, 1-25.
    • (1994) The Accounting Review , vol.69 , pp. 1-25
    • Barth, M.E.1
  • 2
    • 0003657065 scopus 로고
    • Incremental information content of statement 33 disclosures
    • Norwalk, CT: FASB
    • Beaver, W. H., & Landsman, W. R. (1983). Incremental information content of statement 33 disclosures. Norwalk, CT: FASB.
    • (1983)
    • Beaver, W.H.1    Landsman, W.R.2
  • 4
    • 0003389579 scopus 로고
    • How well do statement no. 33 earnings explain stock returns?
    • (September/October)
    • Beaver, W. H., & Ryan, S. G. (1985, September/October). How well do statement no. 33 earnings explain stock returns? Financial Analysts Journal, 13, 66-71.
    • (1985) Financial Analysts Journal , vol.13 , pp. 66-71
    • Beaver, W.H.1    Ryan, S.G.2
  • 5
    • 0001881784 scopus 로고
    • Market reaction to reserve recognition accounting
    • (Spring)
    • Bell, T. B. (1983, Spring). Market reaction to reserve recognition accounting. Journal of Accounting Research, 21, 1-17.
    • (1983) Journal of Accounting Research , vol.21 , pp. 1-17
    • Bell, T.B.1
  • 6
    • 0002976804 scopus 로고
    • The incremental information content of historical cost and current cost numbers: Time series analysis
    • (October)
    • Bernard, V., & Ruland, R. (1987, October). The incremental information content of historical cost and current cost numbers: Time series analysis. The Accounting Review, 62, 701-722.
    • (1987) The Accounting Review , vol.62 , pp. 701-722
    • Bernard, V.1    Ruland, R.2
  • 7
    • 0002822816 scopus 로고
    • Market association tests and FASB statement no. 33 disclosures: A reexamination
    • Bublitz, B., Frecka, T. J., & McKeown, J. C. (1985). Market association tests and FASB statement no. 33 disclosures: A reexamination. Journal of Accounting Research, 23 (Suppl.), 1-23.
    • (1985) Journal of Accounting Research , vol.23 , Issue.SUPPL. , pp. 1-23
    • Bublitz, B.1    Frecka, T.J.2    McKeown, J.C.3
  • 8
    • 0003839524 scopus 로고
    • Multivariate data analysis
    • New York: Wiley
    • Cooley, W., & Lohnes, P. (1971). Multivariate data analysis. New York: Wiley.
    • (1971)
    • Cooley, W.1    Lohnes, P.2
  • 9
    • 84936941294 scopus 로고
    • Fourth council directive for coordination of national legislation regarding the annual accounts for limited liability companies
    • European Community. Brussels, Belgium: EC
    • European Community. (1978). Fourth council directive for coordination of national legislation regarding the annual accounts for limited liability companies. Brussels, Belgium: EC.
    • (1978)
  • 10
    • 0003794661 scopus 로고
    • Statement of financial accounting concepts no. 5: Recognition and measurement in financial statements of business enterprises
    • Financial Accounting Standards Board. Norwalk, CT
    • Financial Accounting Standards Board. (1984). Statement of financial accounting concepts no. 5: Recognition and measurement in financial statements of business enterprises. Norwalk, CT.
    • (1984)
  • 11
    • 0002099759 scopus 로고
    • SFAS no. 121: Accounting for the impairment of long-lived assets and for long-lived assets to be disposed of
    • Financial Accounting Standards Board. Norwalk, CT
    • Financial Accounting Standards Board. (1995). SFAS no. 121: Accounting for the impairment of long-lived assets and for long-lived assets to be disposed of. Norwalk, CT.
    • (1995)
  • 12
    • 0042915354 scopus 로고
    • SFAS no. 33: Financial accounting and changing prices
    • Financial Accounting Standards Board. Norwalk, CT
    • Financial Accounting Standards Board. (1979). SFAS no. 33: Financial accounting and changing prices. Norwalk, CT.
    • (1979)
  • 13
    • 77249097186 scopus 로고
    • SFAS no. 69: Disclosures about oil and gas producing activities
    • Financial Accounting Standards Board. Norwalk, CT
    • Financial Accounting Standards Board. (1982). SFAS no. 69: Disclosures about oil and gas producing activities. Norwalk, CT.
    • (1982)
  • 14
    • 0000557407 scopus 로고
    • Accounting disclosures and the market's valuation of oil and gas properties
    • (October)
    • Harris, T. S., & Ohlson, J. A. (1987, October). Accounting disclosures and the market's valuation of oil and gas properties. The Accounting Review, 62, 651-670.
    • (1987) The Accounting Review , vol.62 , pp. 651-670
    • Harris, T.S.1    Ohlson, J.A.2
  • 15
    • 0000646388 scopus 로고
    • Evidence on income measurement properties of ASR no. 190 and SFAS no. 33 data
    • (Autumn)
    • Haw, I. M., & Lustgarten, S. (1988, Autumn). Evidence on income measurement properties of ASR no. 190 and SFAS no. 33 data. Journal of Accounting Research, 26, 331-352.
    • (1988) Journal of Accounting Research , vol.26 , pp. 331-352
    • Haw, I.M.1    Lustgarten, S.2
  • 16
    • 0010856471 scopus 로고    scopus 로고
    • IAS no. 16 revised: Property, plant and equipment
    • International Accounting Standards Board. London, U.K
    • International Accounting Standards Board. (1998). IAS no. 16 revised: Property, plant and equipment. London, U.K.
    • (1998)
  • 17
    • 0004239766 scopus 로고    scopus 로고
    • The numbers game
    • Washington, D.C.: SEC
    • Levitt, A. (1998). The numbers game. Washington, D.C.: SEC.
    • (1998)
    • Levitt, A.1
  • 18
    • 0002083025 scopus 로고
    • Capital market analysis of reserve recognition accounting
    • Magliolo, J. (1986). Capital market analysis of reserve recognition accounting. Journal of Accounting Research, (Suppl.), 24, 69-108.
    • (1986) Journal of Accounting Research , vol.24 , Issue.SUPPL. , pp. 69-108
    • Magliolo, J.1
  • 19
    • 0000483586 scopus 로고
    • The information content of FAS 33 returns on equity
    • (April)
    • Murdoch, B. (1986, April). The information content of FAS 33 returns on equity. The Accounting Review, 61, 273-287.
    • (1986) The Accounting Review , vol.61 , pp. 273-287
    • Murdoch, B.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.