메뉴 건너뛰기




Volumn 17, Issue 1, 2003, Pages 51-58

Evaluation of the FASB's proposed accounting and disclosure requirements for guarantors

Author keywords

[No Author keywords available]

Indexed keywords


EID: 77249087079     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2003.17.1.51     Document Type: Note
Times cited : (2)

References (29)
  • 1
    • 77249136133 scopus 로고    scopus 로고
    • Response to IASC exposure draft: Provisions, contingent liabilities and contingent assets
    • American Accounting Association (AAA) Financial Accounting Standards Committee (FASC)., (July)
    • American Accounting Association (AAA) Financial Accounting Standards Committee (FASC). 1998. Response to IASC exposure draft: Provisions, contingent liabilities and contingent assets. Accounting Horizons 12 (July): 192-200.
    • (1998) Accounting Horizons , vol.12 , pp. 192-200
  • 2
    • 23744501500 scopus 로고    scopus 로고
    • Recommendations on hedge accounting and accounting for transfers of financial instruments
    • American Accounting Association (AAA) Financial Accounting Standards Committee (FASC)., (March)
    • American Accounting Association (AAA) Financial Accounting Standards Committee (FASC). 2002. Recommendations on hedge accounting and accounting for transfers of financial instruments. Accounting Horizons 16 (March): 81-93.
    • (2002) Accounting Horizons , vol.16 , pp. 81-93
  • 3
    • 21344486362 scopus 로고
    • The market valuation of accounting information: The case of postretirement benefits other than pensions
    • (October)
    • Amir, E. 1993. The market valuation of accounting information: The case of postretirement benefits other than pensions. The Accounting Review 68 (October): 703-725.
    • (1993) The Accounting Review , vol.68 , pp. 703-725
    • Amir, E.1
  • 4
    • 84998010774 scopus 로고    scopus 로고
    • An empirical examination of the relationship between bond risk premiums and loss contingency disclosures
    • (Spring)
    • Backmon, I. R., and D. Vickrey. 1997. An empirical examination of the relationship between bond risk premiums and loss contingency disclosures. Journal of Accounting, Auditing, and Finance 12 (Spring): 179-198.
    • (1997) Journal of Accounting, Auditing, and Finance , vol.12 , pp. 179-198
    • Backmon, I.R.1    Vickrey, D.2
  • 5
    • 0001543871 scopus 로고
    • Loss contingency reports and stock prices: An empirical study
    • (Spring)
    • Banks, D., and W. Kinney. 1982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research 20 (Spring): 240-254.
    • (1982) Journal of Accounting Research , vol.20 , pp. 240-254
    • Banks, D.1    Kinney, W.2
  • 6
    • 21844514889 scopus 로고
    • Estimation and market valuation of environmental liabilities related to Superfund sites
    • Barth, M., and M. McNichols. 1994. Estimation and market valuation of environmental liabilities related to Superfund sites. Journal of Accounting Research (Supplement): 177-209.
    • (1994) Journal of Accounting Research , Issue.SUPPL. , pp. 177-209
    • Barth, M.1    McNichols, M.2
  • 7
    • 0000009657 scopus 로고
    • Financial reporting, supplemental disclosure, and bank share prices
    • (Autumn)
    • Beaver, W., C. Eger, S. Ryan, and M. Wolfson. 1989. Financial reporting, supplemental disclosure, and bank share prices. Journal of Accounting Research 27 (Autumn): 157-178.
    • (1989) Journal of Accounting Research , vol.27 , pp. 157-178
    • Beaver, W.1    Eger, C.2    Ryan, S.3    Wolfson, M.4
  • 8
    • 0000230363 scopus 로고
    • Environmental disclosures, regulatory costs, and changes in firm value
    • (Autumn)
    • Blacconiere, W., and D. Patten. 1994. Environmental disclosures, regulatory costs, and changes in firm value. Journal of Accounting and Economics 27 (Autumn): 357-377.
    • (1994) Journal of Accounting and Economics , vol.27 , pp. 357-377
    • Blacconiere, W.1    Patten, D.2
  • 9
    • 84998068444 scopus 로고    scopus 로고
    • Environmental information and market reactions to environmental legislation
    • (Spring)
    • Blacconiere, W., and D. Northcutt. 1997. Environmental information and market reactions to environmental legislation. Journal of Accounting, Auditing, and Finance 12 (Spring): 148-178.
    • (1997) Journal of Accounting, Auditing, and Finance , vol.12 , pp. 148-178
    • Blacconiere, W.1    Northcutt, D.2
  • 10
    • 0030305053 scopus 로고    scopus 로고
    • Market reactions to differentially available information in the laboratory
    • (Autumn)
    • Bloomfield, R. J., and R. Libby. 1996. Market reactions to differentially available information in the laboratory. Journal of Accounting Research 34 (Autumn): 183-207.
    • (1996) Journal of Accounting Research , vol.34 , pp. 183-207
    • Bloomfield, R.J.1    Libby, R.2
  • 11
    • 0742276590 scopus 로고    scopus 로고
    • The "incomplete revelation hypothesis" and financial reporting
    • (September)
    • Bloomfield, R. J., and R. Libby. 2002. The "incomplete revelation hypothesis" and financial reporting. Accounting Horizons 16 (September): 233-243.
    • (2002) Accounting Horizons , vol.16 , pp. 233-243
    • Bloomfield, R.J.1    Libby, R.2
  • 12
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level and the cost of equity capital
    • (July)
    • Botoson, C. A. 1997. Disclosure level and the cost of equity capital. The Accounting Review 72 (July): 323-349.
    • (1997) The Accounting Review , vol.72 , pp. 323-349
    • Botoson, C.A.1
  • 13
    • 0001822953 scopus 로고
    • How do financial analysts make decisions? A process model of the investment screening decision
    • Bouwman, M. J., P. A. Frishkoff, and P. Frishkoff. 1987. How do financial analysts make decisions? A process model of the investment screening decision. Accounting, Organizations and Society. 12 (1): 1-29.
    • (1987) Accounting, Organizations and Society , vol.12 , Issue.1 , pp. 1-29
    • Bouwman, M.J.1    Frishkoff, P.A.2    Frishkoff, P.3
  • 14
    • 0000874702 scopus 로고
    • Loss contingency reports and stock prices: A replication and extension of Banks and Kinney
    • (Spring)
    • Frost, C. 1991. Loss contingency reports and stock prices: A replication and extension of Banks and Kinney. Journal of Accounting Research 29 (Spring): 157-169.
    • (1991) Journal of Accounting Research , vol.29 , pp. 157-169
    • Frost, C.1
  • 15
    • 0003314129 scopus 로고
    • The impact of new pension disclosure rules on perceptions of debt
    • (Autumn)
    • Harper, R., W. Mister, and J. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research 25 (Autumn): 327-330.
    • (1987) Journal of Accounting Research , vol.25 , pp. 327-330
    • Harper, R.1    Mister, W.2    Strawser, J.3
  • 16
    • 0003184446 scopus 로고
    • The effect of recognition versus disclosure on unfunded postretirement benefits on lendersí perceptions of debt
    • (September)
    • Harper, R., W. Mister, and J. Strawser. 1991. The effect of recognition versus disclosure on unfunded postretirement benefits on lendersí perceptions of debt. Accounting Horizons 5 (September): 5-56.
    • (1991) Accounting Horizons , vol.5 , pp. 5-56
    • Harper, R.1    Mister, W.2    Strawser, J.3
  • 17
    • 0000557407 scopus 로고
    • Accounting disclosures and the marketís valuation of oil and gas properties
    • (October)
    • Harris, T., and J. Ohlson. 1987. Accounting disclosures and the marketís valuation of oil and gas properties. The Accounting Review 62 (October): 651-670.
    • (1987) The Accounting Review , vol.62 , pp. 651-670
    • Harris, T.1    Ohlson, J.2
  • 18
    • 1542713641 scopus 로고    scopus 로고
    • Improving financial reports by revealing the accuracy of prior estimates
    • (Spring)
    • Hirst, D. E., K. E. Jackson, and L. Koonce. 2003. Improving financial reports by revealing the accuracy of prior estimates. Contemporary Accounting Research 20 (Spring): 1-31.
    • (2003) Contemporary Accounting Research , vol.20 , pp. 1-31
    • Hirst, D.E.1    Jackson, K.E.2    Koonce, L.3
  • 19
    • 0346362279 scopus 로고    scopus 로고
    • The effect of financial statement classification of hybrid financial instruments on financial analystsí stock price judgments
    • Hopkins, P. E. 1996. The effect of financial statement classification of hybrid financial instruments on financial analystsí stock price judgments. Journal of Accounting Research 34 (Supplement): 33-50.
    • (1996) Journal of Accounting Research , vol.34 , Issue.SUPPL. , pp. 33-50
    • Hopkins, P.E.1
  • 20
    • 0034336790 scopus 로고    scopus 로고
    • The value relevance of nonfinancial measures of air pollution in the electric utility industry
    • (April)
    • Hughes, K. E. 2000. The value relevance of nonfinancial measures of air pollution in the electric utility industry. The Accounting Review 75 (April): 209-228.
    • (2000) The Accounting Review , vol.75 , pp. 209-228
    • Hughes, K.E.1
  • 21
    • 0031286967 scopus 로고    scopus 로고
    • An assessment of the relation between analystsí earnings forecast accuracy, motivational incentives, and cognitive information search strategy
    • (October)
    • Hunton, J. E., and R. A. McEwen. 1997. An assessment of the relation between analystsí earnings forecast accuracy, motivational incentives, and cognitive information search strategy. The Accounting Review 72 (October): 497-515.
    • (1997) The Accounting Review , vol.72 , pp. 497-515
    • Hunton, J.E.1    McEwen, R.A.2
  • 22
    • 0032261267 scopus 로고    scopus 로고
    • Disclosure of contingent environmental liabilities: Some unintended consequences?
    • (Autumn)
    • Kennedy, J., T. Mitchell, and S. Sefcik. 1998. Disclosure of contingent environmental liabilities: Some unintended consequences? Journal of Accounting Research 36 (Autumn): 257-277.
    • (1998) Journal of Accounting Research , vol.36 , pp. 257-277
    • Kennedy, J.1    Mitchell, T.2    Sefcik, S.3
  • 23
    • 84984218347 scopus 로고
    • Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities
    • (Autumn)
    • Landsman, W., and J. Ohlson. 1990. Evaluation of market efficiency for supplementary accounting disclosures: The case of pension assets and liabilities. Contemporary Accounting Research 7 (Autumn): 185-198.
    • (1990) Contemporary Accounting Research , vol.7 , pp. 185-198
    • Landsman, W.1    Ohlson, J.2
  • 24
    • 0036013273 scopus 로고    scopus 로고
    • The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements
    • (April)
    • Linsmeier, T. J., D. B. Thornton, M. Venkatachalam, and M. Welker. 2002. The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate, and commodity price movements. The Accounting Review 77 (April): 343-377.
    • (2002) The Accounting Review , vol.77 , pp. 343-377
    • Linsmeier, T.J.1    Thornton, D.B.2    Venkatachalam, M.3    Welker, M.4
  • 25
    • 0242534354 scopus 로고    scopus 로고
    • The economic consequences of increased disclosure
    • Leuz, C., and R. E. Verrecchia. 2000. The economic consequences of increased disclosure. Journal of Accounting Research 38 (Supplement): 91-124.
    • (2000) Journal of Accounting Research , vol.38 , Issue.SUPPL. , pp. 91-124
    • Leuz, C.1    Verrecchia, R.E.2
  • 26
    • 0034336777 scopus 로고    scopus 로고
    • Effects of comprehensive income volatility on nonprofessional investorsí judgments: The role of presentation format
    • (April)
    • Maines, L. A., and L. S. McDaniel. 2000. Effects of comprehensive income volatility on nonprofessional investorsí judgments: The role of presentation format. The Accounting Review 75 (April): 179-207.
    • (2000) The Accounting Review , vol.75 , pp. 179-207
    • Maines, L.A.1    McDaniel, L.S.2
  • 27
    • 0031123898 scopus 로고    scopus 로고
    • The effect of ambiguity on loss contingency reporting judgments
    • (April)
    • Nelson, M., and W. Kinney. 1997. The effect of ambiguity on loss contingency reporting judgments. The Accounting Review 72 (April): 257-274.
    • (1997) The Accounting Review , vol.72 , pp. 257-274
    • Nelson, M.1    Kinney, W.2
  • 28
    • 3943100806 scopus 로고
    • Alternative pension liability disclosure and the effect on credit evaluation: An experiment
    • Sami, H., and B. Schwartz. 1992. Alternative pension liability disclosure and the effect on credit evaluation: An experiment. Behavioral Research in Accounting 4: 49-62.
    • (1992) Behavioral Research In Accounting , vol.4 , pp. 49-62
    • Sami, H.1    Schwartz, B.2
  • 29
    • 0010952494 scopus 로고
    • The effect of leasing and different methods of accounting leases on credit evaluations
    • (October)
    • Wilkins, T., and I. Zimmer. 1983. The effect of leasing and different methods of accounting leases on credit evaluations. The Accounting Review 6 (October): 749-764.
    • (1983) The Accounting Review , vol.6 , pp. 749-764
    • Wilkins, T.1    Zimmer, I.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.