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Volumn 27, Issue 4, 2013, Pages 861-866

A two-step representation of accounting measurement

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EID: 84890056997     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch-10367     Document Type: Note
Times cited : (14)

References (11)
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    • The general impossibility of normative accounting standards
    • Demski, J. S. 1973. The general impossibility of normative accounting standards. The Accounting Review 48: 718-723.
    • (1973) The Accounting Review , vol.48 , pp. 718-723
    • Demski, J.S.1
  • 3
    • 0042868548 scopus 로고    scopus 로고
    • An evaluation of "Essays on Disclosure" and the disclosure literature in accounting
    • Dye, R. A. 2001. An evaluation of "Essays on Disclosure" and the disclosure literature in accounting. Journal of Accounting and Economics 32: 181-235.
    • (2001) Journal of Accounting and Economics , vol.32 , pp. 181-235
    • Dye, R.A.1
  • 4
    • 0036026435 scopus 로고    scopus 로고
    • Classifications manipulation and Nash accounting standards
    • Dye, R. A. 2002. Classifications manipulation and Nash accounting standards. Journal of Accounting Research 40: 1125-1162.
    • (2002) Journal of Accounting Research , vol.40 , pp. 1125-1162
    • Dye, R.A.1
  • 5
    • 1642309651 scopus 로고    scopus 로고
    • Reliability-relevance trade-offs and the efficiency of aggregation
    • Dye, R. A., and S. Sridhar. 2004. Reliability-relevance trade-offs and the efficiency of aggregation. Journal of Accounting Research 42: 51-88.
    • (2004) Journal of Accounting Research , vol.42 , pp. 51-88
    • Dye, R.A.1    Sridhar, S.2
  • 6
    • 84857539058 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB), Statement of Financial Accounting Concepts No. 8. Norwalk, CT: FASB
    • Financial Accounting Standards Board (FASB). 2010. Conceptual Framework for Financial Reporting. Statement of Financial Accounting Concepts No. 8. Norwalk, CT: FASB.
    • (2010) Conceptual Framework For Financial Reporting
  • 7
    • 84875911245 scopus 로고    scopus 로고
    • A measurement approach to conservatism and earnings management
    • Gao, P. 2013a. A measurement approach to conservatism and earnings management. Journal of Accounting and Economics 55: 251-268.
    • (2013) Journal of Accounting and Economics , vol.55 , pp. 251-268
    • Gao, P.1
  • 9
    • 0004096956 scopus 로고
    • Studies in Accounting Research No. 10. Sarasota, FL: American Accounting Association
    • Ijiri, Y. 1975. Theory of Accounting Measurement. Studies in Accounting Research No. 10. Sarasota, FL: American Accounting Association.
    • (1975) Theory of Accounting Measurement
    • Ijiri, Y.1
  • 11
    • 84928981138 scopus 로고    scopus 로고
    • The role of accrual accounting in restricting dividends to shareholders
    • Leuz, C. 1998b. The role of accrual accounting in restricting dividends to shareholders. European Accounting Review 7: 579-604.
    • (1998) European Accounting Review , vol.7 , pp. 579-604
    • Leuz, C.1


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