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Volumn 42, Issue 1, 2004, Pages 51-88

Reliability-Relevance Trade-Offs and the Efficiency of Aggregation

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EID: 1642309651     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2004.00129.x     Document Type: Article
Times cited : (121)

References (17)
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    • Antle, R.1    Nalebuff, B.2
  • 4
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    • Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation
    • Spring
    • BANKER, R. D., AND S. M. DATAR. "Sensitivity, Precision, and Linear Aggregation of Signals for Performance Evaluation." Journal of Accounting Research (Spring 1989): 21-39.
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    • Banker, R.D.1    Datar, S.M.2
  • 6
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    • The Accounting System as an Information Function
    • Spring
    • BUTTERWORTH, J. E. "The Accounting System as an Information Function. "Journal of Accounting Research 10 (Spring 1972): 1-27.
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    • Butterworth, J.E.1
  • 7
    • 0000018016 scopus 로고
    • The General Impossibility of Normative Accounting Standards
    • October
    • DEMSKI, J. S. "The General Impossibility of Normative Accounting Standards." The Accounting Review (October 1973): 718-23.
    • (1973) The Accounting Review , pp. 718-723
    • Demski, J.S.1
  • 9
    • 0040487067 scopus 로고
    • Cost Aggregation: An Information Economic Analysis
    • Spring
    • FELTHAM, G. A. "Cost Aggregation: An Information Economic Analysis." Journal of Accounting Research (Spring 1977): 42-70.
    • (1977) Journal of Accounting Research , pp. 42-70
    • Feltham, G.A.1
  • 12
    • 0002434960 scopus 로고    scopus 로고
    • Real Effects of Separating Investment and Operating Cash Flows
    • March
    • KANODIA, C., AND A. MUKHERJI. "Real Effects of Separating Investment and Operating Cash Flows." Review of Accounting Studies 1 (March 1996): 51-72.
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  • 13
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    • The Aggregation Problem in Financial Statements: An Informational Approach
    • Autumn
    • LEV, B. "The Aggregation Problem in Financial Statements: An Informational Approach." Journal of Accounting Research 6 (Autumn 1968): 247-61.
    • (1968) Journal of Accounting Research , vol.6 , pp. 247-261
    • Lev, B.1
  • 14
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    • Aggregate Measures of Performance
    • Northwestern University
    • MAGEE, R. P. "Aggregate Measures of Performance." Working Paper, Northwestern University, 1986.
    • (1986) Working Paper
    • Magee, R.P.1
  • 15
    • 0011515650 scopus 로고
    • Some Effects of Sequential Aggregation in Accounting on Decision-Making
    • Autumn
    • RONEN, J. "Some Effects of Sequential Aggregation in Accounting on Decision-Making. "Journal of Accounting Research (Autumn 1971): 307-32.
    • (1971) Journal of Accounting Research , pp. 307-332
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  • 17
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    • Conservatism in Accounting: Good or Bad?
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    • (2001) Working Paper
    • Venugopalan, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.