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Accounting for intangibles : a critical review of policy recommendations

Skinner, Douglas J. - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 191-204

Persistent link: https://www.econbiz.de/10003745544

A reply to Lev's rejoinder to "Accounting for intangibles : a critical review of policy recommendations"

Skinner, Douglas J. - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 215-216

Persistent link: https://www.econbiz.de/10003746121

Investor relations, firm visibility, and investor following

Bushee, Brian J.; Miller, Gregory S. - In: The accounting review : a publication of the American … 87 (2012) 3, pp. 867-897

Persistent link: https://www.econbiz.de/10009565273

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...

Persistent link: https://www.econbiz.de/10003940201

Discussion of “implications for GAAP from an analysis of positive research in accounting”

Lambert, Richard A. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 287-295

Persistent link: https://www.econbiz.de/10008810014

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 246-286

Persistent link: https://www.econbiz.de/10008810018

The politics of accounting standard-setting : a review of empirical research

Gipper, Brandon; Lombardi, Brett J.; Skinner, Douglas J. - In: Australian journal of management 38 (2013) 3, pp. 523-551

Persistent link: https://www.econbiz.de/10010233217

Measuring securities litigation risk

Kim, Irene; Skinner, Douglas J. - In: Journal of accounting & economics 53 (2012) 1/2, pp. 290-310

Persistent link: https://www.econbiz.de/10009512817

Discussion of "Accounting for intangibles : a critical review of policy recommendations"

Elwin, Peter - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 205-207

Persistent link: https://www.econbiz.de/10003746060

A rejoinder to Douglas Skinner's "Accounting for intangibles : a critical review of policy recommendations"

Lev, Baruch - In: Accounting and business research : a research quarterly … 38 (2008) 3, pp. 209-213

Persistent link: https://www.econbiz.de/10003746118