메뉴 건너뛰기




Volumn 50, Issue 2-3, 2010, Pages 287-295

Discussion of "Implications for GAAP from an analysis of positive research in accounting"

Author keywords

Fair value; FASB; GAAP; IASB

Indexed keywords


EID: 78649906798     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2010.09.006     Document Type: Note
Times cited : (69)

References (19)
  • 1
    • 78649933014 scopus 로고    scopus 로고
    • The role of information and financial reporting in corporate governance and contracting. Journal of Accounting and Economics, this issue, doi:.
    • Armstrong, C., Guay, W., Weber J. The role of information and financial reporting in corporate governance and contracting. Journal of Accounting and Economics, this issue, doi:. http://10.1016/j.jacceco.2010.10.001.
    • Armstrong, C.1    Guay, W.2    Weber, J.3
  • 3
    • 0031498138 scopus 로고    scopus 로고
    • The conservatism principle and the asymmetric timeliness of earnings
    • Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 1997, 24(1):3-37.
    • (1997) Journal of Accounting and Economics , vol.24 , Issue.1 , pp. 3-37
    • Basu, S.1
  • 4
    • 21144466889 scopus 로고
    • Creditors' decisions to waive violations of accounting-based covenants
    • Chen K., Wei K.J. Creditors' decisions to waive violations of accounting-based covenants. The Accounting Review 1993, 68:218-232.
    • (1993) The Accounting Review , vol.68 , pp. 218-232
    • Chen, K.1    Wei, K.J.2
  • 5
    • 0036026432 scopus 로고    scopus 로고
    • Large sample tests of the debt covenant hypothesis
    • Dichev I., Skinner D. Large sample tests of the debt covenant hypothesis. Journal of Accounting Research 2002, 40(4):1091-1123.
    • (2002) Journal of Accounting Research , vol.40 , Issue.4 , pp. 1091-1123
    • Dichev, I.1    Skinner, D.2
  • 6
    • 0348158701 scopus 로고    scopus 로고
    • Leading indicator variables, performance measurement, and long-term versus short term contracts
    • Dutta S., Reichelstein S. Leading indicator variables, performance measurement, and long-term versus short term contracts. Journal of Accounting Research 2003, 41(5):837-866.
    • (2003) Journal of Accounting Research , vol.41 , Issue.5 , pp. 837-866
    • Dutta, S.1    Reichelstein, S.2
  • 7
    • 78649908218 scopus 로고
    • FASB, Statement of accounting concepts, No. 1. Objectives of Financial Reporting by Business Enterprises.
    • FASB, 1978. Statement of accounting concepts, No. 1. Objectives of Financial Reporting by Business Enterprises.
    • (1978)
  • 8
    • 78649905051 scopus 로고
    • FASB, Statement of financial accounting concepts, No. 2. Qualitative Characteristics of Accounting Information.
    • FASB, 1980. Statement of financial accounting concepts, No. 2. Qualitative Characteristics of Accounting Information.
    • (1980)
  • 9
    • 84984207803 scopus 로고
    • Valuation and clean surplus accounting for operating and financial activities
    • Feltham G., Ohlson J. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 1995, 11(2):689-731.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 , pp. 689-731
    • Feltham, G.1    Ohlson, J.2
  • 10
    • 0002139364 scopus 로고
    • Borrower and lender perceptions of accounting information in corporate lending agreements
    • Gopalkakrishnan V., Prakash M. Borrower and lender perceptions of accounting information in corporate lending agreements. Accounting Horizons 1995, 9:13-26.
    • (1995) Accounting Horizons , vol.9 , pp. 13-26
    • Gopalkakrishnan, V.1    Prakash, M.2
  • 11
    • 78649903267 scopus 로고    scopus 로고
    • IASB Exposure Draft, Improved Conceptual Framework for Financial Reporting: Chapter 1 The Objective of Financial Reporting and Chapter 2 Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information. May 2008.
    • IASB Exposure Draft, 2008. Improved Conceptual Framework for Financial Reporting: Chapter 1 The Objective of Financial Reporting and Chapter 2 Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information. May 2008.
    • (2008)
  • 12
    • 78649906639 scopus 로고    scopus 로고
    • The Impact of the contractual use of ratings on the rating process. Working Paper, University of Chicago.
    • Kraft, P., 2010. The Impact of the contractual use of ratings on the rating process. Working Paper, University of Chicago.
    • (2010)
    • Kraft, P.1
  • 13
    • 78649906354 scopus 로고    scopus 로고
    • Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics, in press, doi:.
    • Kothari, S.P., Ramanna, K., Skinner, D.J. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics, in press, doi:. http://10.1016/j.jacceco.2010.09.003.
    • Kothari, S.P.1    Ramanna, K.2    Skinner, D.J.3
  • 14
    • 84984180909 scopus 로고
    • Earnings, book value, and dividends in security valuation
    • Spring
    • Ohlson J. Earnings, book value, and dividends in security valuation. Contemporary Accounting Research 1995, 11(Spring):661-687.
    • (1995) Contemporary Accounting Research , vol.11 , pp. 661-687
    • Ohlson, J.1
  • 15
    • 0001185343 scopus 로고    scopus 로고
    • Investment decisions and managerial performance evaluation
    • Reichelstein S. Investment decisions and managerial performance evaluation. Review of Accounting Studies 1997, 2:157-180.
    • (1997) Review of Accounting Studies , vol.2 , pp. 157-180
    • Reichelstein, S.1
  • 16
    • 0001764317 scopus 로고    scopus 로고
    • Intertemporal cost allocation and managerial investment incentives: a theory explaining the use of economic value added as a performance measure
    • Rogerson W. Intertemporal cost allocation and managerial investment incentives: a theory explaining the use of economic value added as a performance measure. The Journal of Political Economy 1997, 105(4):770-795.
    • (1997) The Journal of Political Economy , vol.105 , Issue.4 , pp. 770-795
    • Rogerson, W.1
  • 17
    • 0345840406 scopus 로고
    • Accuracy of exchange valuation rules
    • Autumn
    • Sunder S. Accuracy of exchange valuation rules. Journal of Accounting Research 1987, Autumn:347-367.
    • (1987) Journal of Accounting Research , pp. 347-367
    • Sunder, S.1
  • 18
    • 78649908174 scopus 로고    scopus 로고
    • Econometrics of fair value. Working Paper, School of Management, Yale University.
    • Sunder, S., 2007. Econometrics of fair value. Working Paper, School of Management, Yale University.
    • (2007)
    • Sunder, S.1
  • 19
    • 78649909284 scopus 로고
    • Positive Accounting Theory. Prentice Hall.
    • Watts, R., Zimmerman J., 1986. Positive Accounting Theory. Prentice Hall.
    • (1986)
    • Watts, R.1    Zimmerman, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.