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Market value and accounting implications of off-balance-sheet items

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  • Pfeiffer, Ray Jr.

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  • Pfeiffer, Ray Jr., 1998. "Market value and accounting implications of off-balance-sheet items," Journal of Accounting and Public Policy, Elsevier, vol. 17(3), pages 185-207.
    • Handle: RePEc:eee:jappol:v:17:y:1998:i:3:p:185-207
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    Cited by:

    1. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
    2. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    3. Yves Mard, 2003. "Performance Comptable Et Gestion Des Resultats," Post-Print halshs-00582798, HAL.
    4. Mohd Halim Kadri & Juyati Mohd Amin & Zarina Abu Bakar, 2020. "Investment Property, Cost Model, Fair Value Model and Value Relevance: Evidence From Malaysia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(3), pages 115-124, June.

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