Reporting on the past: A new approach to improving accounting today

Accounting Horizons

Volumn 13, Issue 4, 1999, Pages 315-322

  Lundholm, Russell J ^a  

^a UNIVERSITY OF MICHIGAN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0346448577     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.1999.13.4.315     Document Type: Article

References (10)

1. Elliot, R., and P. Jacobson. 1991. U.S. accounting: A national emergency. Journal of Accountancy (November): 54-58.
2. Financial Accounting Standards Board (FASB). 1980. Qualitative Characteristics of Accounting Information. Statement of Financial Accounting Concepts No. 2. Stamford, CT: FASB.
3. Ijiri, Y., and R. Jaedicke. 1966. Reliability and objectivity of accounting measurements. The Accounting Review 41 (July): 474-483.
4. Imhoff, G. 1981. Evaluating accounting alternatives. Management Accounting (October): 54-72.
5. Jenkins, E. 1994. An information highway in need of capital improvements. Journal of Accountancy (May): 77-80, 82.
6. Lev, B. 1997. The old rules no longer apply. Forbes (April 7): 34-36.
7. Levitt, A. 1998. The numbers game. Speech delivered at the NYU Center for Law and Business, New York, NY, September 28.
8. Lundholm, R. 1999. Historical accounting and the endogenous credibility of current disclosures. Working paper, University of Michigan.
9. Petroni, K. 1992. Optimistic reporting in the property-casualty insurance industry. Journal of Accounting and Economics 15: 485-508.
10. Rimerman, T. 1990. The changing significance of financial statements. Journal of Accountancy 79 (April): 82-83.