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Accounting for interest by real estate developers

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  • Zimmer, Ian

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  • Zimmer, Ian, 1986. "Accounting for interest by real estate developers," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 37-51, March.
    • Handle: RePEc:eee:jaecon:v:8:y:1986:i:1:p:37-51
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    Cited by:

    1. Philippe Touron, 2000. "APPORTS ET LIMITES DE LA THEORIE INSTITUTIONNELLE DES ORGANISATIONS Etude de trois cas d'adoption de normes comptables internationales en France," Post-Print halshs-00587516, HAL.
    2. Jayne M. Godfrey & Ping‐Sheng Koh, 2009. "Goodwill impairment as a reflection of investment opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 117-140, March.
    3. Rã‰Al Labelle, 1990. "Clauses restrictives et modifications comptables: une étude canadienne," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 699-723, March.
    4. Dechow, Patricia & Ge, Weili & Schrand, Catherine, 2010. "Understanding earnings quality: A review of the proxies, their determinants and their consequences," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 344-401, December.
    5. Rhoda Pierce-Brown & Tony Steele, 1999. "The economics of," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 157-173.
    6. Watts, Ross L., 1992. "Accounting choice theory and market-based research in accounting," The British Accounting Review, Elsevier, vol. 24(3), pages 235-267.
    7. Jilnaught Wong & Norman Wong, 2010. "Voluntary disclosure of operating income," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 221-239, March.
    8. Han, Bong H. & Manry, David, 2004. "The value-relevance of R&D and advertising expenditures: Evidence from Korea," The International Journal of Accounting, Elsevier, vol. 39(2), pages 155-173.
    9. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    10. Anne Wyatt & Zoltan Matolcsy & Donald Stokes, 2001. "Capitalisation of Intangibles — A Review of Current Practice and the Regulatory Framework," Australian Accounting Review, CPA Australia, vol. 11(24), pages 22-38, July.
    11. Yuan Ding & Hervé Stolowy & Michel Tenenhaus, 2004. "Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France," Revue Finance Contrôle Stratégie, revues.org, vol. 7(4), pages 87-106, December.
    12. Jayne M. Godfrey, 1994. "Foreign Currency Accounting Policy: The Impact of Asset Specificity," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 643-671, March.
    13. Rã‰Al Labelle, 1990. "Bond covenants and changes in accounting policy: Canadian evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 677-698, March.
    14. Mirza, Malik, 1999. "Disclosure of reserves in the annual reports of Australian mining and petroleum firms," Journal of Energy Finance & Development, Elsevier, vol. 4(2), pages 219-238.

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