메뉴 건너뛰기




Volumn 19, Issue C, 2007, Pages 53-79

A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters

Author keywords

[No Author keywords available]

Indexed keywords


EID: 65249110514     PISSN: 10520457     EISSN: None     Source Type: Journal    
DOI: 10.1016/S1052-0457(06)19003-7     Document Type: Review
Times cited : (65)

References (39)
  • 1
    • 0007640585 scopus 로고    scopus 로고
    • The information content of the president's letter to shareholders
    • Abrahamson E., and Amir E. The information content of the president's letter to shareholders. Journal of Business Finance and Accounting 23 October (1996) 1157-1182
    • (1996) Journal of Business Finance and Accounting , vol.23 , Issue.October , pp. 1157-1182
    • Abrahamson, E.1    Amir, E.2
  • 2
    • 0003391649 scopus 로고
    • Association for Investment Management and Research (AIMR), AIMR, Charlottesville, VA
    • Association for Investment Management and Research (AIMR). Financial reporting in the 1990s and beyond (1993), AIMR, Charlottesville, VA
    • (1993) Financial reporting in the 1990s and beyond
  • 3
    • 65249148028 scopus 로고    scopus 로고
    • Coopers and Lybrand L.L.P. (1997). Monthly financial reporting release: Accounting and auditing developments (July). New York: Coopers and Lybrand.
    • Coopers and Lybrand L.L.P. (1997). Monthly financial reporting release: Accounting and auditing developments (July). New York: Coopers and Lybrand.
  • 4
    • 0008680835 scopus 로고
    • Rational economic behavior and lobbying on accounting issues: Evidence from the oil and gas industry
    • Deakin E.B. Rational economic behavior and lobbying on accounting issues: Evidence from the oil and gas industry. The Accounting Review 64 January (1989) 137-151
    • (1989) The Accounting Review , vol.64 , Issue.January , pp. 137-151
    • Deakin, E.B.1
  • 5
    • 14844330233 scopus 로고    scopus 로고
    • Economic consequences of accounting for stock-based compensation
    • Dechow P.M., Hutton A.P., and Sloan R.G. Economic consequences of accounting for stock-based compensation. Journal of Accounting Research 34 Suppl. (1996) 1-20
    • (1996) Journal of Accounting Research , vol.34 , Issue.SUPPL , pp. 1-20
    • Dechow, P.M.1    Hutton, A.P.2    Sloan, R.G.3
  • 6
    • 65249090556 scopus 로고
    • Elements of financial statements of business enterprises
    • Financial Accounting Standards Board FASB, Stamford, CT: FASB
    • Financial Accounting Standards Board (FASB). (1980). Elements of financial statements of business enterprises. Concepts Statement no. 3. Stamford, CT: FASB.
    • (1980) Concepts Statement , Issue.3
  • 7
    • 84910731054 scopus 로고
    • Foreign currency translation
    • Financial Accounting Standards Board FASB, Stamford, CT: FASB
    • Financial Accounting Standards Board (FASB). (1981). Foreign currency translation. Statement of Financial Accounting Standards no. 52. Stamford, CT: FASB.
    • (1981) Statement of Financial Accounting Standards , Issue.52
  • 8
    • 65249137395 scopus 로고
    • Accounting for futures contracts
    • Financial Accounting Standards Board FASB, Stamford, CT: FASB
    • Financial Accounting Standards Board (FASB). (1984). Accounting for futures contracts. Statement of Financial Accounting Standards no. 80. Stamford, CT: FASB.
    • (1984) Statement of Financial Accounting Standards , Issue.80
  • 9
    • 0010794306 scopus 로고
    • Employers' accounting for pensions
    • Financial Accounting Standards Board FASB, Stamford, CT: FASB
    • Financial Accounting Standards Board (FASB). (1985). Employers' accounting for pensions. Statement of Financial Accounting Standards no. 87. Stamford, CT: FASB.
    • (1985) Statement of Financial Accounting Standards , Issue.87
  • 10
    • 59249101285 scopus 로고
    • Accounting for certain investments in debt and equity securities
    • Financial Accounting Standards Board FASB, Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). (1993). Accounting for certain investments in debt and equity securities. Statement of Financial Accounting Standards no. 115. Norwalk, CT: FASB.
    • (1993) Statement of Financial Accounting Standards , Issue.115
  • 11
    • 34247541935 scopus 로고
    • Accounting for stock-based compensation
    • Financial Accounting Standards Board FASB, Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). (1995). Accounting for stock-based compensation. Statement of Financial Accounting Standards no. 123. Norwalk, CT: FASB.
    • (1995) Statement of Financial Accounting Standards , Issue.123
  • 12
    • 0003563342 scopus 로고    scopus 로고
    • Financial Accounting Standards Board FASB, Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). (1996). Exposure draft: Reporting comprehensive income. Norwalk, CT: FASB.
    • (1996) Exposure draft: Reporting comprehensive income
  • 13
    • 0012295195 scopus 로고    scopus 로고
    • Reporting comprehensive income
    • Financial Accounting Standards Board FASB, Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). (1997). Reporting comprehensive income. Statement of Financial Accounting Standards no. 130. Norwalk, CT: FASB.
    • (1997) Statement of Financial Accounting Standards , Issue.130
  • 14
    • 0007111672 scopus 로고    scopus 로고
    • Accounting for derivative instruments and hedging activities
    • Financial Accounting Standards Board FASB, FASB, Norwalk, CT
    • Financial Accounting Standards Board (FASB). (1998). Accounting for derivative instruments and hedging activities. Statement of Financial Accounting Standards no. 133. FASB, Norwalk, CT.
    • (1998) Statement of Financial Accounting Standards , Issue.133
  • 15
    • 65249109557 scopus 로고    scopus 로고
    • Project updates
    • Financial Accounting Standards Board FASB, retrieved September 2006, updated by FASB September 2006
    • Financial Accounting Standards Board (FASB). (2006a). Project updates. Financial performance reporting by business enterprises. http://www.fasb.org (retrieved September 2006, updated by FASB September 2006).
    • (2006) Financial performance reporting by business enterprises
  • 16
    • 65249116680 scopus 로고    scopus 로고
    • Financial Accounting Standards Board FASB, 1, 2006 through September 30, 2006. Financial Accounting Series no. 279. Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). (2006b). The FASB report: Technical plan-April 1, 2006 through September 30, 2006. Financial Accounting Series no. 279. Norwalk, CT: FASB.
    • (2006) The FASB report: Technical plan-April
  • 17
    • 0002597376 scopus 로고
    • Lobbying against proposed accounting standards: The case of employers' pension accounting
    • Francis J.R. Lobbying against proposed accounting standards: The case of employers' pension accounting. Journal of Accounting and Public Policy 6 Spring (1987) 35-57
    • (1987) Journal of Accounting and Public Policy , vol.6 , Issue.Spring , pp. 35-57
    • Francis, J.R.1
  • 18
    • 0039336485 scopus 로고
    • The new audit report: An analysis of exposure draft comments
    • Geiger M.A. The new audit report: An analysis of exposure draft comments. Auditing: A Journal of Practice & Theory 8 Spring (1989) 40-63
    • (1989) Auditing: A Journal of Practice & Theory , vol.8 , Issue.Spring , pp. 40-63
    • Geiger, M.A.1
  • 19
    • 20144368270 scopus 로고    scopus 로고
    • Comprehensive income reporting and analysts' valuation judgments
    • Hirst D.E., and Hopkins P. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research 36 Suppl. (1998) 47-75
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL , pp. 47-75
    • Hirst, D.E.1    Hopkins, P.2
  • 20
    • 2542467602 scopus 로고    scopus 로고
    • Fair values, income measurement, and bank analysts' risk and valuation judgments
    • Hirst D.E., Hopkins P.E., and Wahlen J.M. Fair values, income measurement, and bank analysts' risk and valuation judgments. The Accounting Review 79 April (2004) 453-472
    • (2004) The Accounting Review , vol.79 , Issue.April , pp. 453-472
    • Hirst, D.E.1    Hopkins, P.E.2    Wahlen, J.M.3
  • 21
    • 1542713641 scopus 로고    scopus 로고
    • Improving financial reports by revealing the accuracy of prior estimates
    • Hirst D.E., Jackson K.E., and Koonce L. Improving financial reports by revealing the accuracy of prior estimates. Contemporary Accounting Research 20 Spring (2003) 165-193
    • (2003) Contemporary Accounting Research , vol.20 , Issue.Spring , pp. 165-193
    • Hirst, D.E.1    Jackson, K.E.2    Koonce, L.3
  • 22
    • 33645902912 scopus 로고    scopus 로고
    • Risk-relevance of fair-value income measures for commercial banks
    • Hodder L.D., Hopkins P.E., and Wahlen J.M. Risk-relevance of fair-value income measures for commercial banks. The Accounting Review 81 March (2006) 337-375
    • (2006) The Accounting Review , vol.81 , Issue.March , pp. 337-375
    • Hodder, L.D.1    Hopkins, P.E.2    Wahlen, J.M.3
  • 23
    • 0346362279 scopus 로고    scopus 로고
    • The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments
    • Hopkins P. The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments. Journal of Accounting Research 34 Suppl. (1996) 33-50
    • (1996) Journal of Accounting Research , vol.34 , Issue.SUPPL , pp. 33-50
    • Hopkins, P.1
  • 24
    • 0034337003 scopus 로고    scopus 로고
    • Purchase, pooling, and equity analysts' valuation judgments
    • Hopkins P.E., Houston R.W., and Peters M.F. Purchase, pooling, and equity analysts' valuation judgments. The Accounting Review 75 July (2000) 257-281
    • (2000) The Accounting Review , vol.75 , Issue.July , pp. 257-281
    • Hopkins, P.E.1    Houston, R.W.2    Peters, M.F.3
  • 25
    • 33644698468 scopus 로고    scopus 로고
    • Financial reporting transparency and earnings management
    • Hunton J.E., Libby R., and Mazza C.L. Financial reporting transparency and earnings management. The Accounting Review 81 January (2006) 135-157
    • (2006) The Accounting Review , vol.81 , Issue.January , pp. 135-157
    • Hunton, J.E.1    Libby, R.2    Mazza, C.L.3
  • 26
    • 0007597102 scopus 로고
    • Accounting narratives: A review of empirical studies of content and readability
    • Jones M.J., and Shoemaker P.A. Accounting narratives: A review of empirical studies of content and readability. Journal of Accounting Literature 14 (1994) 142-184
    • (1994) Journal of Accounting Literature , vol.14 , pp. 142-184
    • Jones, M.J.1    Shoemaker, P.A.2
  • 28
    • 33749341565 scopus 로고    scopus 로고
    • Cherry picking, disclosure quality, and comprehensive income reporting choices: The case of property-liability insurers
    • Lee Y.-J., Petroni K.R., and Shen M. Cherry picking, disclosure quality, and comprehensive income reporting choices: The case of property-liability insurers. Contemporary Accounting Research 23 Fall (2006) 655-692
    • (2006) Contemporary Accounting Research , vol.23 , Issue.Fall , pp. 655-692
    • Lee, Y.-J.1    Petroni, K.R.2    Shen, M.3
  • 29
    • 0034336777 scopus 로고    scopus 로고
    • Effects of comprehensive income characteristics on nonprofessional investors' judgments: The role of financial statement presentation format
    • Maines L.A., and McDaniel L.S. Effects of comprehensive income characteristics on nonprofessional investors' judgments: The role of financial statement presentation format. The Accounting Review 75 April (2000) 179-207
    • (2000) The Accounting Review , vol.75 , Issue.April , pp. 179-207
    • Maines, L.A.1    McDaniel, L.S.2
  • 30
    • 0039492900 scopus 로고    scopus 로고
    • An examination of the auditing standards promulgation process involving SAS no. 69
    • McEnroe J.E., and Martens S.C. An examination of the auditing standards promulgation process involving SAS no. 69. Journal of Accounting and Public Policy 17 Spring (1998) 1-26
    • (1998) Journal of Accounting and Public Policy , vol.17 , Issue.Spring , pp. 1-26
    • McEnroe, J.E.1    Martens, S.C.2
  • 31
    • 38249017777 scopus 로고
    • Incentives associated with changes in consolidated reporting requirements
    • Mian S.L., and Smith Jr. C.W. Incentives associated with changes in consolidated reporting requirements. Journal of Accounting and Economics 13 October (1990) 249-266
    • (1990) Journal of Accounting and Economics , vol.13 , Issue.October , pp. 249-266
    • Mian, S.L.1    Smith Jr., C.W.2
  • 32
    • 84965431156 scopus 로고
    • Corporate lobbying strategy and pension accounting deliberations: An empirical analysis
    • Ndubizu G.A., Choi Y.C., and Jain R. Corporate lobbying strategy and pension accounting deliberations: An empirical analysis. Journal of Accounting, Auditing & Finance 8 Summer (1993) 277-287
    • (1993) Journal of Accounting, Auditing & Finance , vol.8 , Issue.Summer , pp. 277-287
    • Ndubizu, G.A.1    Choi, Y.C.2    Jain, R.3
  • 33
    • 33746577034 scopus 로고    scopus 로고
    • An examination of comment letters filed in the U.S. financial accounting standard-setting process of institutional interest groups
    • Saemann G. An examination of comment letters filed in the U.S. financial accounting standard-setting process of institutional interest groups. Abacus 35 (1999) 1-28
    • (1999) Abacus , vol.35 , pp. 1-28
    • Saemann, G.1
  • 34
    • 8744284580 scopus 로고
    • Participation choice: The exposure draft for postretirement benefits other than pensions
    • Schalow C.M. Participation choice: The exposure draft for postretirement benefits other than pensions. Accounting Horizons 9 March (1995) 27-41
    • (1995) Accounting Horizons , vol.9 , Issue.March , pp. 27-41
    • Schalow, C.M.1
  • 35
    • 0346497940 scopus 로고    scopus 로고
    • How well does net income measure firm performance? A discussion of two studies
    • Skinner D.J. How well does net income measure firm performance? A discussion of two studies. Journal of Accounting and Economics 26 (1999) 105-111
    • (1999) Journal of Accounting and Economics , vol.26 , pp. 105-111
    • Skinner, D.J.1
  • 36
    • 84986078063 scopus 로고    scopus 로고
    • The chairman's statement - a content analysis of discretionary narrative disclosures
    • Smith M., and Taffler R.J. The chairman's statement - a content analysis of discretionary narrative disclosures. Accounting, Auditing & Accountability Journal 13 5 (2000) 624-647
    • (2000) Accounting, Auditing & Accountability Journal , vol.13 , Issue.5 , pp. 624-647
    • Smith, M.1    Taffler, R.J.2
  • 37
    • 0002391999 scopus 로고
    • Constituent participation in standard setting: The FASB's first 100 statements
    • Tandy P.R., and Wilburn N.L. Constituent participation in standard setting: The FASB's first 100 statements. Accounting Horizons 6 June (1992) 47-58
    • (1992) Accounting Horizons , vol.6 , Issue.June , pp. 47-58
    • Tandy, P.R.1    Wilburn, N.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.