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The effect of fair value versus historical cost reporting model on analyst forecast accuracy
Liang, Lihong; Riedl, Edward J. - In: The accounting review : a publication of the American … 89 (2014) 3, pp. 1151-1177
Persistent link: https://www.econbiz.de/10010407928
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Do financial statement users judge relevance based on properties of reliability?
Kadous, Kathryn; Koonce, Lisa; Thayer, Jane M. - In: The accounting review : a publication of the American … 87 (2012) 4, pp. 1335-1356
Persistent link: https://www.econbiz.de/10009581389
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Accounting comparability and the accuracy of peer-based valuation models
Young, Steven; Zeng, Yachang - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
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Market valuation of intangible asset : evidence on SG&A expenditure
Banker, Rajiv D.; Huang, Rong; Natarajan, Ram; Zhao, Sha - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 61-90
Persistent link: https://www.econbiz.de/10012134976
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Value is in the eye of the beholder : the relative valuation roles of earnings and book value in merger pricing
Rabier, MaryJane R. - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 335-362
Persistent link: https://www.econbiz.de/10011817937
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Fair value of earnouts : valuation uncertainty or managerial opportunism?
Ferguson, Andrew; Hu, Wei; Lam, Peter - In: The accounting review : a publication of the American … 99 (2024) 3, pp. 141-167
Persistent link: https://www.econbiz.de/10014536453
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Third-party source switches : objective valuation or fair value opinion shopping?
Koo, Minjae; Sivaramakrishnan, Konduru; Zhao, Yuping - In: The accounting review : a publication of the American … 98 (2023) 7, pp. 405-433
Persistent link: https://www.econbiz.de/10014431557