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Volumn 19, Issue 4, 2005, Pages 267-282

Separating facts from forecasts in financial statements

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Indexed keywords


EID: 33751096180     PISSN: 08887993     EISSN: None     Source Type: Journal    
DOI: 10.2308/acch.2005.19.4.267     Document Type: Note
Times cited : (34)

References (24)
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    • (2004) The Future of the Accounting Profession
  • 3
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    • Reporting financial performance
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  • 4
    • 23744480197 scopus 로고    scopus 로고
    • New SEC order forces executives to swear by their numbers
    • Beckett, P. 2002. New SEC order forces executives to swear by their numbers. Wall Street Journal (July 5).
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    • Beckett, P.1
  • 5
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    • Revenue recognition in a multiperiod agency model
    • Dutta, S., and X-J. Zhang. 2002. Revenue recognition in a multiperiod agency model. Journal of Accounting Research 40: 67-84.
    • (2002) Journal of Accounting Research , vol.40 , pp. 67-84
    • Dutta, S.1    Zhang, X.-J.2
  • 6
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    • Financial Accounting Standards Board (FASB). Statement of Financial Accounting Concepts No. 2. Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). 1980. Qualitative Characteristics of Accounting Information. Statement of Financial Accounting Concepts No. 2. Norwalk, CT: FASB.
    • (1980) Qualitative Characteristics of Accounting Information
  • 11
    • 84860020956 scopus 로고    scopus 로고
    • Financial Accounting Standards Advisory Council. June 15
    • Financial Accounting Standards Advisory Council. 2005. Financial performance reporting by business enterprises. June 15. Available at: http://www.fasb.org/fasac/06-21-05_perfreporting.pdf.
    • (2005) Financial Performance Reporting by Business Enterprises
  • 13
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    • The private and social value of information and the reward to inventive activity
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    • (1971) The American Economic Review , vol.61 , Issue.4 , pp. 561-574
    • Hirshleifer, J.1
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    • Corporate earnings: Facts and fiction
    • Lev, B. 2003. Corporate earnings: Facts and fiction. The Journal of Economic Perspectives 17 (2): 27-50.
    • (2003) The Journal of Economic Perspectives , vol.17 , Issue.2 , pp. 27-50
    • Lev, B.1
  • 17
    • 0346985176 scopus 로고    scopus 로고
    • Accounting recognition, moral hazard, and communications
    • Liang, P. J. 2000. Accounting recognition, moral hazard, and communications. Contemporary Accounting Research: 457-490.
    • (2000) Contemporary Accounting Research , pp. 457-490
    • Liang, P.J.1
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    • 0142197510 scopus 로고    scopus 로고
    • Accounting recognition: An information content perspective
    • _. 2001. Accounting recognition: An information content perspective. Accounting Horizons: 223-242.
    • (2001) Accounting Horizons , pp. 223-242
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    • Reporting on the past: A new approach to improving accounting today
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    • Lundholm, R.J.1
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    • Response to the special report of the G4+1: Reporting financial performance: A proposed approach
    • Wahlen, J. 2000. Response to the special report of the G4+1: Reporting financial performance: A proposed approach. Accounting Horizons 14 (3): 365-379.
    • (2000) Accounting Horizons , vol.14 , Issue.3 , pp. 365-379
    • Wahlen, J.1


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