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The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment
Cedergren, Matthew C.; Chen, Changling; Chen, Kai - In: Review of accounting studies 24 (2019) 2, pp. 426-455
Persistent link: https://www.econbiz.de/10012098999
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The accounting and market consequences of accelerated share repurchases
Dickinson, Victoria; Kimmel, Paul; Warfield, Terry D. - In: Review of accounting studies 17 (2012) 1, pp. 41-71
Persistent link: https://www.econbiz.de/10009545882
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Conservatism correction for the market-to-book ratio and Tobin's q
McNichols, Maureen; Rajan, Madhav V.; Reichelstein, Stefan - In: Review of accounting studies 19 (2014) 4, pp. 1393-1435
Persistent link: https://www.econbiz.de/10010459686
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Recognition versus disclosure : evidence from fair value of investment property
Israeli, Doron - In: Review of accounting studies 20 (2015) 4, pp. 1457-1503
Persistent link: https://www.econbiz.de/10011396641
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Do sophisticated investors use the information provided by the fair value of cash flow hedges?
Campbell, John L.; Downes, Jimmy F.; Schwartz, William … - In: Review of accounting studies 20 (2015) 2, pp. 934-975
Persistent link: https://www.econbiz.de/10011283630
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Evidence on the use of unverifiable estimates in required goodwill impairment
Ramanna, Karthik; Watts, Ross L. - In: Review of accounting studies 17 (2012) 4, pp. 749-780
Persistent link: https://www.econbiz.de/10009696495
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Discussion of "The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights"
Hendricks, Bradley E.; Shakespeare, Catherine - In: Review of accounting studies 18 (2013) 3, pp. 859-867
Persistent link: https://www.econbiz.de/10010200041
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The financial reporting of fair value based on managerial inputs versus market inputs : evidence from mortgage servicing rights
Altamuro, Jennifer; Zhang, Haiwen - In: Review of accounting studies 18 (2013) 3, pp. 833-858
Persistent link: https://www.econbiz.de/10010200043
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A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
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Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.; Nikolaev, Valeri V. - In: Review of accounting studies 18 (2013) 3, pp. 734-775
Persistent link: https://www.econbiz.de/10010200097