Disclosure versus recognition: The case of asset revaluations

Asia-Pacific Journal of Accounting and Economics

Volumn 10, Issue 1, 2003, Pages 81-99

  Cotter, Julie ^a   Zimmer, Ian ^b  

^a UNIVERSITY OF SOUTHERN QUEENSLAND   (Australia)

^b UNIVERSITY OF QUEENSLAND   (Australia)

Author keywords

Disclosure; recognition; reliability; Revaluation

Indexed keywords

EID: 34247541122     PISSN: 16081625     EISSN: 21642257     Source Type: Journal    
DOI: 10.1080/16081625.2003.10510616     Document Type: Article

References (12)

1. Aboody, D., Barth, M. and Kasznik, R. 1999. “Revaluations of Fixed Assets and Future Firm Performance: Evidence from the UK”. Journal of Accounting and Economics,: 149–178.
2. Barth, M. and Clinch, G. 1998. “Revalued Financial, Tangible and Intangible Assets: Associations with Share Prices and Non-Market Based Value Estimates “. Journal of Accounting Research,: 199–233. Supplement
3. Barth, M. and Clinch, G. 2000. “Scale Effects in Capital Markets-Based Accounting Research” Unpublished Working Paper, Australian Graduate School of Management and Stanford University
4. Barth, M. E. and Kallapur, S. 1996. “The Effects of Cross-sectional Scale Differences on Regression Results in Empirical Accounting Research”. Contemporary Accounting Research,: 527–567.
5. Bernard, V. and Schipper, K. 1994. “Recognition and Disclosure in Financial Reporting” Unpublished Working Paper, Universities of Michigan and Chicago
6. Davis-Friday, P., Folami, L., Liu, C. and Mittelstaedt, H. 1999. “The Value Relevance of Financial Statement Recognition vs Disclosure: Evidence from SFAS No 106”. The Accounting Review,: 403–423.
7. Easton, P., Eddey, P. and Harris, T. 1993. “An Investigation of Revaluations of Tangible Long-Lived Assets”. Journal of Accounting Research,: 1–45. Supplement
8. Harper, R., Mister, W. and Strawser, J. 1987. “The Impact of New Pension Disclosure Rules On Perceptions of Debt”. Journal of Accounting Research,: 327–330.
9. Holthausen, R. W. and Watts, R. L. 2001. “The Relevance of the Value-Relevance Literature for Financial Accounting Standard Setting”. Journal of Accounting and Economics, 31: 3–17.
10. Johnson, T. and Storey, R. 1982. Recognition in Financial Statements: Underlying Concepts and Practical Conventions Stamford Connecticut: Financial Accounting Standards Board).
11. Property Council of Australia Limited. 2001. Investment Performance Index December 2000
12. White, H. 1980. “A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity”. Econometrica, 48: 817–838. May