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In defense of fair value: Weighing the evidence on earnings management and asset securitizations

Barth, Mary; Taylor, Daniel - In: Journal of Accounting and Economics 49 (2010) 1-2, pp. 26-33

Dechow, Myers, and Shakespeare (DMS, 2009) find a negative relation between income from securitization activities and income from non-securitization activities. DMS interprets this finding as indicating that managers use the flexibility available in fair value accounting rules to smooth...

Persistent link: https://www.econbiz.de/10008620146

Share repurchases and intangible assets

Barth, Mary E.; Kasznik, Ron - In: Journal of Accounting and Economics 28 (1999) 2, pp. 211-241

Persistent link: https://www.econbiz.de/10005492388

Discussion of "Compensation policy and discretionary disclosure"

Barth, Mary E. - In: Journal of Accounting and Economics 34 (2003) 1-3, pp. 311-318

Persistent link: https://www.econbiz.de/10005492407

The relevance of the value relevance literature for financial accounting standard setting: another view

Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - In: Journal of Accounting and Economics 31 (2001) 1-3, pp. 77-104

Persistent link: https://www.econbiz.de/10005492421

Relative valuation roles of equity book value and net income as a function of financial health

Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - In: Journal of Accounting and Economics 25 (1998) 1, pp. 1-34

Persistent link: https://www.econbiz.de/10005492502

Revaluations of fixed assets and future firm performance: Evidence from the UK1

Aboody, David; Barth, Mary E.; Kasznik, Ron - In: Journal of Accounting and Economics 26 (1999) 1-3, pp. 149-178

Persistent link: https://www.econbiz.de/10005492617

International accounting harmonization and global equity markets1

Barth, Mary E.; Clinch, Greg; Shibano, Toshi - In: Journal of Accounting and Economics 26 (1999) 1-3, pp. 201-235

Persistent link: https://www.econbiz.de/10005492680

The market valuation implications of net periodic pension cost components

Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - In: Journal of Accounting and Economics 15 (1992) 1, pp. 27-62

Persistent link: https://www.econbiz.de/10005492959

Cost of capital and earnings transparency

Barth, Mary E.; Konchitchki, Yaniv; Landsman, Wayne R. - In: Journal of Accounting and Economics 55 (2013) 2, pp. 206-224

We provide evidence that firms with more transparent earnings enjoy a lower cost of capital. We base our earnings transparency measure on the extent to which earnings and change in earnings covary contemporaneously with returns. We find a significant negative relation between our transparency...

Persistent link: https://www.econbiz.de/10010664195

Disentangling mandatory IFRS reporting and changes in enforcement

Barth, Mary E.; Israeli, Doron - In: Journal of Accounting and Economics 56 (2013) 2, pp. 178-188

We discuss “Mandatory IFRS Reporting and Changes in Enforcement” by Christensen, Hail, and Leuz (CHL, in this issue). We begin by discussing CHL in the context of prior literature, and subsequently discuss the research design, results, and inferences. CHL seeks to contribute to the...

Persistent link: https://www.econbiz.de/10011043076