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Are Accounting Standards Diversifiable? Evidence of the Aggregate Valuation Effects of Standards

Jorgensen, Bjorn N.; Li, Jing; Sadka, Gil - 2009

Prior research documents that individual stock returns respond to earnings differently under new accounting standards, regulations, or changes in enforcement. This paper examines whether this result extends to the aggregate stock market. We take a macro perspective and study the properties of...

Persistent link: https://www.econbiz.de/10009441198

The role of accounting in the twenty-first century firm

Zimmerman, Jerold L. - In: Accounting and business research : a research quarterly … 45 (2015) 4, pp. 485-509

Persistent link: https://www.econbiz.de/10011412659

Value relevance of customer-related intangible assets

Bauman, Mark P.; Shaw, Ken W. - In: Research in accounting regulation 30 (2018) 2, pp. 95-102

Persistent link: https://www.econbiz.de/10011947572

Disclosure versus recognition : the value relevance of pensions

Larcher, Luca - In: Journal of pension economics and finance : JPEF 22 (2023) 1, pp. 132-159

Persistent link: https://www.econbiz.de/10013469677

Research, Standard Setting, and Global Financial Reporting

Barth, Mary E. - In: Foundations and Trends(R) in Accounting 1 (2007) 2, pp. 71-165

The objective of this paper is to aid researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. The mission of the International Accounting Standards Board (IASB) is to develop a single set of...

Persistent link: https://www.econbiz.de/10010693691

Accounting for leases – the problem of rent reviews in capitalising lease liabilities

Crosby, Neil - In: Journal of Property Investment & Finance 21 (2003) 2, pp. 79-108

raised by the position paper but it is the implications of these two proposals for valuation methodology that is the subject … valuation models should be adopted which accurately appraise the assets and liabilities distributed by the lease and also … identify the residual property value. Conventional market valuation approaches do not work in this context. …

Persistent link: https://www.econbiz.de/10014898040

The impact of culture and economic factors on the implementation of IFRS

Cardona, Rogelio J.; Castro-González, Karen C.; … - In: Accounting & taxation : AT 6 (2014) 2, pp. 29-47

Persistent link: https://www.econbiz.de/10010510266

The relation between accounting information in debt covenants and operating leases

Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996

Persistent link: https://www.econbiz.de/10011428934

Financial engineering and the arms race between accounting standard setters and preparers

Dye, Ronald A.; Glover, Jonathan C.; Sunder, Shyam - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 265-295

Persistent link: https://www.econbiz.de/10011304163

Toward a positive theory of disclosure regulation : in search of institutional foundations

Bertomeu, Jeremy; Cheynel, Edwige - In: The accounting review : a publication of the American … 88 (2013) 3, pp. 789-824

Persistent link: https://www.econbiz.de/10009751796

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