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Volumn 83, Issue 4, 2008, Pages 869-891

Asset revaluation regulation with multiple information sources

Author keywords

Asset revaluation; Certification; Disclosure

Indexed keywords


EID: 53549122764     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2008.83.4.869     Document Type: Article
Times cited : (7)

References (13)
  • 1
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    • August
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    • Akerlof, G.1
  • 5
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    • On cost tradeoffs between conservative and market value accounting
    • March
    • Bachar, J., N. Melumad, and G. Weyns. 1997. On cost tradeoffs between conservative and market value accounting. Review of Accounting Studies 2 (March): 7-34.
    • (1997) Review of Accounting Studies , vol.2 , pp. 7-34
    • Bachar, J.1    Melumad, N.2    Weyns, G.3
  • 6
    • 0042868548 scopus 로고    scopus 로고
    • An evaluation of "Essays on disclosure" and the disclosure literature in accounting
    • December
    • Dye, R. 2001. An evaluation of "Essays on disclosure" and the disclosure literature in accounting. Journal of Accounting and Economics 32 (December): 181-235.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 181-235
    • Dye, R.1
  • 7
    • 0037725009 scopus 로고    scopus 로고
    • Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study
    • May
    • Hope, O. 2003. Disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: An international study. Journal of Accounting Research 41 (May): 235-272.
    • (2003) Journal of Accounting Research , vol.41 , pp. 235-272
    • Hope, O.1
  • 8
    • 0032220497 scopus 로고    scopus 로고
    • Investment and disclosure: The disciplinary role of periodic performance reports
    • Spring
    • Kanodia, C., and D. Lee. 1998. Investment and disclosure: The disciplinary role of periodic performance reports. Journal of Accounting Research 36 (Spring): 33-55.
    • (1998) Journal of Accounting Research , vol.36 , pp. 33-55
    • Kanodia, C.1    Lee, D.2
  • 9
    • 34547775735 scopus 로고    scopus 로고
    • Strategic consequences of historical cost and fair value measurements
    • Summer
    • Reis, R., and P. Stocken. 2007. Strategic consequences of historical cost and fair value measurements. Contemporary Accounting Research 24 (Summer): 557-584.
    • (2007) Contemporary Accounting Research , vol.24 , pp. 557-584
    • Reis, R.1    Stocken, P.2
  • 10
    • 3943097960 scopus 로고    scopus 로고
    • An examination of long-lived asset impairments
    • July
    • Riedl, E. 2004. An examination of long-lived asset impairments. The Accounting Review 79 (July): 823-852.
    • (2004) The Accounting Review , vol.79 , pp. 823-852
    • Riedl, E.1
  • 11
    • 0034377306 scopus 로고    scopus 로고
    • Credibility of voluntary disclosure
    • Summer
    • Stocken, P. 2000. Credibility of voluntary disclosure. The Rand Journal of Economics 31 (Summer): 359-374.
    • (2000) The Rand Journal of Economics , vol.31 , pp. 359-374
    • Stocken, P.1
  • 13
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    • Essays on disclosure
    • December
    • 2001. Essays on disclosure. Journal of Accounting and Economics 32 (December): 97-180.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 97-180


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.