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The Relevance of Asset Revaluations over an Economic Cycle

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  • Peter Easton
  • Peter Eddey

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  • Peter Easton & Peter Eddey, 1997. "The Relevance of Asset Revaluations over an Economic Cycle," Australian Accounting Review, CPA Australia, vol. 7(13), pages 22-30, May.
    • Handle: RePEc:bla:ausact:v:7:y:1997:i:13:p:22-30
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.1997.tb00024.x
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    References listed on IDEAS

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    1. Easton, Pd & Harris, Ts, 1991. "Earnings As An Explanatory Variable For Returns," Journal of Accounting Research, Wiley Blackwell, vol. 29(1), pages 19-36.
    2. White, Halbert, 1980. "A Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity," Econometrica, Econometric Society, vol. 48(4), pages 817-838, May.
    3. Bernard, Vl & Merton, Rc & Palepu, Kg, 1995. "Mark-To-Market Accounting For Banks And Thrifts - Lessons From The Danish Experience," Journal of Accounting Research, Wiley Blackwell, vol. 33(1), pages 1-32.
    4. Lev, B, 1989. "On The Usefulness Of Earnings And Earnings Research - Lessons And Directions From 2 Decades Of Empirical-Research," Journal of Accounting Research, Wiley Blackwell, vol. 27, pages 153-192.
    5. Easton, Pd & Eddey, Ph & Harris, Ts, 1993. "An Investigation Of Revaluations Of Tangible Long-Lived Assets," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 1-38.
    6. Mary E. Barth & Greg Clinch, 1996. "International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 135-170, March.
    7. Easton, Peter D. & Harris, Trevor S. & Ohlson, James A., 1992. "Aggregate accounting earnings can explain most of security returns : The case of long return intervals," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 119-142, August.
    8. Peter Easton, 1991. "The Stockmarket's Perception Of Accounting Information," Australian Accounting Review, CPA Australia, vol. 1(1), pages 20-28, June.
    9. Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph, 1996. "An empirical analysis of the economic implications of fair value accounting for investment securities," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 43-77, October.
    10. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
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    Cited by:

    1. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    2. Greg Clinch, 2000. "Accounting Measurement and Capital Markets Research," Australian Accounting Review, CPA Australia, vol. 10(21), pages 58-62, July.

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