A research note
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DOI: 10.1080/00014788.2006.9730031
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References listed on IDEAS
- 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.
- Aboody, David & Barth, Mary E. & Kasznik, Ron, 1999. "Revaluations of fixed assets and future firm performance: Evidence from the UK1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 149-178, January.
- repec:dau:papers:123456789/1420 is not listed on IDEAS
- Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
Citations
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Cited by:
- Laura Girella & Mario Abela & Elisa Rita Ferrari, 2018. "Conceptual shifts in accounting: Transplanting the notion of boundary from financial to non-financial reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(1), pages 133-175.
- David Barber & Matthew Asplin & Tim Papakyriakou & Lisa Miller & Brent Else & John Iacozza & C. Mundy & M. Gosslin & Natalie Asselin & Steve Ferguson & Jennifer Lukovich & Gary Stern & Ashley Gaden & , 2012. "Consequences of change and variability in sea ice on marine ecosystem and biogeochemical processes during the 2007–2008 Canadian International Polar Year program," Climatic Change, Springer, vol. 115(1), pages 135-159, November.
- Pier Luigi Marchini & Carlotta D'Este, 2015. "Comprehensive Income: which potential effects on firms? performance evaluation and users? decision process?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 55-94.
- Steven C. Amstrup & Hal Caswell & Eric DeWeaver & Ian Stirling & David C. Douglas & Bruce G. Marcot & Christine M. Hunter, 2009. "Rebuttal of “Polar Bear Population Forecasts: A Public-Policy Forecasting Audit”," Interfaces, INFORMS, vol. 39(4), pages 353-369, August.
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