Equity valuation and current cost disclosures: The case of Mexico

Journal of International Financial Management and Accounting

Volumn 12, Issue 3, 2001, Pages 260-285

  Davis Friday, Paquita Y ^a  

^a UNIVERSITY OF NOTRE DAME   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0039976239     PISSN: 09541314     EISSN: 1467646X     Source Type: Journal    
DOI: 10.1111/1467-646X.00074     Document Type: Article

References (13)

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2. Davis-Friday, P. and J. Rivera, "Inflation Accounting and 20-F Disclosures: Evidence from Mexico," Accounting Horizons (June 2000), pp. 113-135.
3. Easton, P., P. Eddey and T. Harris, "An Investigation of Revaluations of Tangible Longlived Assets," Journal of Accounting Research (Suppl. 1993), pp. 1-38.
4. Edwards, E. and P. Bell, The Theory and Measurement of Business Income (University of California Press, 1961).
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6. FASB (Financial Accounting Standards Board), Financial Reporting in North America (Highlights of a Joint Study), Financial Accounting Series No. 144-B (Stamford, CT, 1994).
7. Frankel, R. and C. M. C. Lee, "Accounting Standards and the Valuation of International Securities," Working Paper (University of Michigan and the New York Stock Exchange, 1995).
8. Gordon, E., "An Examination of the Value-Relevance of Historical Cost, Price Level, and Replacement Cost Accounting Using Firms Listed on the Mexican Stock Exchange," Working Paper (University of Chicago, 2000).
9. IASC (International Accounting Standards Committee), International Accounting Standards (London: IASC, 1998).
10. Lipe, R., "The Information Contained in the Components of Earnings," Journal of Accounting Research (Suppl. 1986), pp. 37-68.
11. Ohlson, J., "Earnings, Book Value, and Dividends in Security Valuation," Contemporary Accounting Research (Spring 1995), pp. 660-687.
12. Pownall, G. and K. Schipper, "Implications of Accounting Research for the SEC's Consideration of International Accounting Standards for U.S. Securities Offerings," Accounting Horizons 13(3) (September 1999), pp. 259-280.
13. Rivera, J., "Price-Adjusted Financial Information and Investment Returns in a Highly Inflationary Economy: An Evaluation," Advances in International Accounting 1 (1987) pp. 287-304.