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Value-relevance of banks' fair value disclosures under SFAS no. 107
Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - Federal Reserve Bank of Chicago - 1997
Persistent link: https://www.econbiz.de/10010724283
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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
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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
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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
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The market valuation implications of net periodic pension cost components
Barth, Mary E. - In: Journal of accounting & economics 15 (1992) 1, pp. 27-62
Persistent link: https://www.econbiz.de/10001124779
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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 & economics 25 (1998) 1, pp. 1-34
Persistent link: https://www.econbiz.de/10001421369
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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 & economics 25 (1998) 1, pp. 1-34
Persistent link: https://www.econbiz.de/10006787134
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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 & economics 19980, pp. 1-34
Persistent link: https://www.econbiz.de/10006807870
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A Structural Analysis of Pension Disclosures Under SFAS 87 and Their Relation to Share Prices
Barth, Mary E.; Beaver, William H.; Landsman, Wayne R. - In: Financial analysts' journal : FAJ 49 (1993) 1, pp. 18-26
Persistent link: https://www.econbiz.de/10006353923
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The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting : Another View
Barth, Mary E. - 2012
This paper offers a view of the relevance of value relevance research for financial accounting standard setting that contrasts with the view offered in Holthausen and Watts (2001) (hereafter HW). A key conclusion of HW is that value relevance research offers little or no insight for standard...
Persistent link: https://www.econbiz.de/10012755956