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Journal of Accounting Research
Volumn 36, Issue SUPPL., 1998, Pages 85-111
Accrual accounting and equity valuation
Author keywords

[No Author keywords available]
Indexed keywords

EID: 20144364375     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491308     Document Type: Article
Times cited : (54)
References (8)
  • 1
    • 0008681080 scopus 로고
    • Predictive ability as a criterion of the evaluation of accounting data
    • October
    • BEAVER, W. H.; J. W. KENNELLY; AND W. H. VOSS. "Predictive Ability as a Criterion of the Evaluation of Accounting Data." The Accounting Review 43 (October 1968): 675-83.
    • (1968) The Accounting Review , vol.43 , pp. 675-683
    • Beaver, W.H.1    Kennelly, J.W.2    Voss, W.H.3
  • 2
    • 0001829097 scopus 로고
    • Choosing accounting rules
    • December
    • BLACK, F. "Choosing Accounting Rules." Accounting Horizons 7 (December 1993): 1-17.
    • (1993) Accounting Horizons , vol.7 , pp. 1-17
    • Black, F.1
  • 3
    • 0001813947 scopus 로고
    • Historical cost - Tale of a false creed
    • March
    • CHAMBERS, R. J. "Historical Cost - Tale of a False Creed." Accounting Horizons 8 (March 1994): 76-89.
    • (1994) Accounting Horizons , vol.8 , pp. 76-89
    • Chambers, R.J.1
  • 4
    • 84984207803 scopus 로고
    • Valuation and clean surplus accounting for operating and financial activities
    • Spring
    • FELTHAM, G. A., AND J. A. OHLSON. "Valuation and Clean Surplus Accounting for Operating and Financial Activities." Contemporary Accounting Research 11 (Spring 1995): 689-731.
    • (1995) Contemporary Accounting Research , vol.11 , pp. 689-731
    • Feltham, G.A.1    Ohlson, J.A.2
  • 5
    • 0030305052 scopus 로고    scopus 로고
    • Uncertainty resolution and the theory of depreciation measurement
    • Autumn
    • _. "Uncertainty Resolution and the Theory of Depreciation Measurement." Journal of Accounting Research 34 (Autumn 1996): 209-34.
    • (1996) Journal of Accounting Research , vol.34 , pp. 209-234
  • 6
    • 84984180909 scopus 로고
    • Earnings, book values, and dividends in equity valuation
    • Spring
    • OHLSON, J. A. "Earnings, Book Values, and Dividends in Equity Valuation." Contemporary Accounting Research 11 (Spring 1995): 661-87.
    • (1995) Contemporary Accounting Research , vol.11 , pp. 661-687
    • Ohlson, J.A.1
  • 8
    • 0038851818 scopus 로고    scopus 로고
    • The concept of assets in accounting theory
    • September
    • SAMUELSON, R. A. "The Concept of Assets in Accounting Theory." Accounting Horizons 10 (September 1996): 147-57.
    • (1996) Accounting Horizons , vol.10 , pp. 147-157
    • Samuelson, R.A.1

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.