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‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?

Horton, Joanne; Macve, Richard; Serafeim, George - In: Accounting and Business Research 41 (2011) 5, pp. 491-514

Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect to earn ‘super profits’...

Persistent link: https://www.econbiz.de/10010619918

‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting

HORTON, JOANNE; MACVE, RICHARD - In: Australian Accounting Review 10 (2000) 21, pp. 26-39

Persistent link: https://www.econbiz.de/10011202454

In memory of Basil Selig Yamey : 1919-2020

Macve, Richard - In: Accounting history review 31 (2021) 1, pp. 121-123

Persistent link: https://www.econbiz.de/10012549168

Perspectives from mainland China, Hong Kong and the UK on the development of China's auditing firms : implications and a research agenda

Macve, Richard - In: Accounting and business research 50 (2020) 7, pp. 641-692

Persistent link: https://www.econbiz.de/10012313186

The role of CEOs in the sustainability of defined benefit pension plans

Horton, Joanne; Kiosse, Paraskevi Vicky; Koumenta, Maria; … - In: Human Resource Management Journal 31 (2020) 3, pp. 603-618

Persistent link: https://www.econbiz.de/10012408218

Detecting academic fraud using Benford law : the case of Professor James Hunton

Horton, Joanne; Krishna Kumar, Dhanya; Wood, Anthony - In: Research policy : policy, management and economic … 49 (2020) 8, pp. 1-19

Persistent link: https://www.econbiz.de/10012584042

Empirical evidence on audit quality under a dual mandatory auditor rotation rule

Horton, Joanne; Livne, Gilad; Pettinicchio, Angela - In: The European accounting review 30 (2021) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10012500273

Career concerns of banking analysts

Horton, Joanne; Serafeim, George; Wu, Shan - In: Journal of accounting & economics 63 (2017) 2/3, pp. 231-252

Persistent link: https://www.econbiz.de/10011730193

European market reaction to audit reforms

Horton, Joanne; Tsipouridou, Maria; Wood, Anthony - In: European accounting review 27 (2018) 5, pp. 991-1023

Persistent link: https://www.econbiz.de/10011977326

Corporate governance and firm-specific stock price crashes

Andreou, Panayiotis C.; Antoniou, Constantinos; Horton, … - In: European financial management : the journal of the … 22 (2016) 5, pp. 916-956

Persistent link: https://www.econbiz.de/10011713185