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Does recognition versus disclosure affect value relevance? : evidence from pension accounting
Yu, Kun - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 1095-1127
Persistent link: https://www.econbiz.de/10009751731
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Auditor task-specific expertise : the case of fair value accounting
Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
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Does fair value accounting provide more useful financial statements than current GAAP for banks?
McInnis, John; Yu, Yong; Yust, Christopher G. - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 257-279
Persistent link: https://www.econbiz.de/10011966808
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The value and credit relevance of multiemployer pension plan obligations
Chen, Ting; Martin, Xiumin; Mashruwala, Christina A.; … - In: The accounting review : a publication of the American … 90 (2015) 5, pp. 1907-1938
Persistent link: https://www.econbiz.de/10011375834
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Who's the fairest of them all? : evidence from closed-end funds
Lawrence, Alastair; Siriviriyakul, Subprasiri; Sloan, … - In: The accounting review : a publication of the American … 91 (2016) 1, pp. 207-227
Persistent link: https://www.econbiz.de/10011482735
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Six decades of research, teaching, and participation in the AAA
Beaver, William H. - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 859-880
Persistent link: https://www.econbiz.de/10011295579
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Evolution in value relevance of accounting information
Barth, Mary E.; Li, Ken; McClure, Charles - In: The accounting review : a publication of the American … 98 (2023) 1, pp. 1-28
Persistent link: https://www.econbiz.de/10014234190
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Fair value accounting for liabilities and own credit risk
Barth, Mary E.; Hodder, Leslie D.; Stubben, Stephen R. - In: The accounting review : a publication of the American … 83 (2008) 3, pp. 629-664
Persistent link: https://www.econbiz.de/10003730130
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Global financial reporting : implications for US academics
Barth, Mary E. - In: The accounting review : a publication of the American … 83 (2008) 5, pp. 1159-1179
Persistent link: https://www.econbiz.de/10003776471
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The voluntary adoption of internationally recognized accounting standards and firm internal performance evaluation
Wu, Joanna Shuang; Zhang, Ivy Xiying - In: The accounting review : a publication of the American … 84 (2009) 4, pp. 1281-1309
Persistent link: https://www.econbiz.de/10003881178