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Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads

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  • Sudipta Basu

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  • Sudipta Basu, 2003. "Discussion of Enforceable Accounting Rules and Income Measurement by Early 20th‐Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 433-444, May.
    • Handle: RePEc:bla:joares:v:41:y:2003:i:2:p:433-444
    DOI: 10.1111/1475-679X.00111
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    References listed on IDEAS

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    3. S. McCartney & A. J. Arnold, 2002. "Financial reporting in the context of crisis: reconsidering the impact of the 'mania' on early railway accounting," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 401-417.
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    7. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    8. Shyam NMI Sunder & Ronald A. Dye, 2001. "Why Not Allow the FASB and IASB Standards to Compete in the U.S.?," Yale School of Management Working Papers ysm192, Yale School of Management.
    9. Kumar Sivakumar & Gregory Waymire, 2003. "Enforceable Accounting Rules and Income Measurement by Early 20th Century Railroads," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 397-432, May.
    10. Lim, Steve C & Lustgarten, Steven, 2002. "Testing for Income Smoothing Using the Backing Out Method: A Review of Specification Issues," Review of Quantitative Finance and Accounting, Springer, vol. 19(3), pages 273-289, November.
    11. Anthony Downs, 1957. "An Economic Theory of Political Action in a Democracy," Journal of Political Economy, University of Chicago Press, vol. 65(2), pages 135-135.
    12. Jarrell, Gregg A., 1979. "Pro-producer regulation and accounting for assets : The case of electric utilities," Journal of Accounting and Economics, Elsevier, vol. 1(2), pages 93-116, August.
    13. Kang, Sh & Sivaramakrishnan, K, 1995. "Issues In Testing Earnings Management And An Instrumental Variable Approach," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 353-367.
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    Cited by:

    1. Santos-Cabalgante, Beatriz & Fidalgo-Cerviño, Esther & Santos-Cebrian, Mónica, 2013. "The Origins of the Spanish Railroad Accounting Model: A Qualitative Study of the MZA's Operating Account (1856-1874)," MPRA Paper 66109, University Library of Munich, Germany.
    2. Barton, Jan & Waymire, Gregory, 2004. "Investor protection under unregulated financial reporting," Journal of Accounting and Economics, Elsevier, vol. 38(1), pages 65-116, December.
    3. Bushee, Brian J. & Leuz, Christian, 2005. "Economic consequences of SEC disclosure regulation: evidence from the OTC bulletin board," Journal of Accounting and Economics, Elsevier, vol. 39(2), pages 233-264, June.
    4. Gregory Waymire & Sudipta Basu, 2011. "Economic crisis and accounting evolution," Accounting and Business Research, Taylor & Francis Journals, vol. 41(3), pages 207-232, August.

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