-
2
-
-
0001829097
-
Choosing accounting rules
-
Black, F. (1993), 'Choosing Accounting Rules', Accounting Horizons, Vol. 7, pp. 1-17.
-
(1993)
Accounting Horizons
, vol.7
, pp. 1-17
-
-
Black, F.1
-
3
-
-
1342280154
-
Value relevance of mandated comprehensive income disclosures
-
this issue
-
Cahan, S., S. Courtenay, P. Gronewaller and D. Upton (2000), 'Value Relevance of Mandated Comprehensive Income Disclosures', Journal of Business Finance & Accounting, this issue.
-
(2000)
Journal of Business Finance & Accounting
-
-
Cahan, S.1
Courtenay, S.2
Gronewaller, P.3
Upton, D.4
-
4
-
-
77951519005
-
Empirical validity of all-inclusive income: An investigation of volatility of aggregated and disaggregated income line items and their explanatory power for returns
-
Cheng, A. (1998), 'Empirical Validity of All-inclusive Income: An Investigation of Volatility of Aggregated and Disaggregated Income Line Items and Their Explanatory Power for Returns', Working Paper (University of Houston).
-
(1998)
Working Paper, University of Houston
-
-
Cheng, A.1
-
6
-
-
0003202114
-
Is comprehensive income superior to net income as a measure of firm performance?
-
Dhaliwal, D., K. Subramanyam and R. Trezevant (1999), 'Is Comprehensive Income Superior to Net Income as a Measure of Firm Performance?', Journal of Accounting and Economics, Vol. 26, pp. 43-67.
-
(1999)
Journal of Accounting and Economics
, vol.26
, pp. 43-67
-
-
Dhaliwal, D.1
Subramanyam, K.2
Trezevant, R.3
-
7
-
-
77951606047
-
Measuring value relevance in accounting-based variables without reference to market prices
-
Dichev, E. (1997), 'Measuring Value Relevance in Accounting-Based Variables Without Reference to Market Prices', Working Paper (University of Michigan).
-
(1997)
Working Paper, University of Michigan
-
-
Dichev, E.1
-
9
-
-
20144368270
-
Comprehensive income reporting and analysts' valuation judgments
-
Hirst, D. and P. Hopkins (1998), 'Comprehensive Income Reporting and Analysts' Valuation Judgments', Journal of Accounting Research, Vol. 36, Supplement, pp. 47-75.
-
(1998)
Journal of Accounting Research
, vol.36
, Issue.SUPPL.
, pp. 47-75
-
-
Hirst, D.1
Hopkins, P.2
-
10
-
-
0010204395
-
Toward reporting comprehensive income
-
Johnson, T., C. Reither and R. Swieringa (1995), 'Toward Reporting Comprehensive Income', Accounting Horizons, Vol. 9, pp. 128-37.
-
(1995)
Accounting Horizons
, vol.9
, pp. 128-137
-
-
Johnson, T.1
Reither, C.2
Swieringa, R.3
-
11
-
-
0242588031
-
An issues paper on comprehensive income
-
Linsmeier, T., J. Gribble, R. Jennings, M. Lang, S. Penman, K. Petroni, D. Shores, J. Smith and T. Warfield (1997), 'An Issues Paper on Comprehensive Income', Accounting Horizons, Vol. 11, pp. 120-26.
-
(1997)
Accounting Horizons
, vol.11
, pp. 120-126
-
-
Linsmeier, T.1
Gribble, J.2
Jennings, R.3
Lang, M.4
Penman, S.5
Petroni, K.6
Shores, D.7
Smith, J.8
Warfield, T.9
-
12
-
-
0346756754
-
The integration of income and surplus statements
-
January
-
Littleton, A. (1940), 'The Integration of Income and Surplus Statements', Journal of Accountancy (January), pp. 30-40.
-
(1940)
Journal of Accountancy
, pp. 30-40
-
-
Littleton, A.1
-
13
-
-
0034336777
-
Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format
-
Maines, L. and L. McDaniel (2000), 'Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format', The Accounting Review, Vol. 75, pp. 179-207.
-
(2000)
The Accounting Review
, vol.75
, pp. 179-207
-
-
Maines, L.1
McDaniel, L.2
-
14
-
-
0346756755
-
Eating peas with your knife
-
January
-
May, G. (1937), 'Eating Peas with Your Knife', Journal of Accountancy (January), pp. 15-22.
-
(1937)
Journal of Accountancy
, pp. 15-22
-
-
May, G.1
-
15
-
-
0012844466
-
The value relevance of UK dirty surplus accounting flows
-
O'Hanlon, J. and P. Pope (1999), 'The Value Relevance of UK Dirty Surplus Accounting Flows', British Accounting Review, Vol. 32, pp. 459-82.
-
(1999)
British Accounting Review
, vol.32
, pp. 459-482
-
-
O'Hanlon, J.1
Pope, P.2
-
16
-
-
0003213846
-
Accounting earnings, book value and dividends: The theory of the clean surplus equation (Part I)
-
reproduced in R. Brief and K. Peasnell (eds.), 1996 (Garland)
-
Ohlson, J. (1989), 'Accounting Earnings, Book Value and Dividends: The Theory of the Clean Surplus Equation (Part I)', reproduced in R. Brief and K. Peasnell (eds.), Clean Surplus: A Link Between Accounting and Finance, 1996 (Garland), pp. 167-227.
-
(1989)
Clean Surplus: A Link between Accounting and Finance
, pp. 167-227
-
-
Ohlson, J.1
-
17
-
-
84984180909
-
Earnings, book values and dividends in equity valuation
-
- (1995), 'Earnings, Book Values and Dividends in Equity Valuation', Contemporary Accounting Research, Vol. 11, pp. 661-87.
-
(1995)
Contemporary Accounting Research
, vol.11
, pp. 661-687
-
-
-
18
-
-
0000442733
-
On transitory earnings
-
- (1999), 'On Transitory Earnings', Review of Accounting Studies, Vol. 4, pp. 145-62.
-
(1999)
Review of Accounting Studies
, vol.4
, pp. 145-162
-
-
-
19
-
-
0347386986
-
Shortcomings of present-day financial statements
-
(February)
-
Paton, W. (1934), 'Shortcomings of Present-Day Financial Statements', Journal of Accountancy (February), pp. 108-32.
-
(1934)
Journal of Accountancy
, pp. 108-132
-
-
Paton, W.1
|