Concepedia
Accounting Organizations and Society · 2015 · 15 citations · 17 references
AccountingBusinessInformation AsymmetryValue CreationNonmarket ValuationPerceived ReliabilityFair Value
17
The relevance of the value-relevance literature for financial accounting standard setting
Robert W. Holthausen, Ross L. Watts · Journal of Accounting and Economics · 2001 · 1.8K citations
Accounting, Accounting Practice, Business +5
The relevance of the value relevance literature for financial accounting standard setting: another view
Mary E. Barth, William H. Beaver, Wayne R. Landsman · Journal of Accounting and Economics · 2001 · 1.6K citations
Accounting, Standard Setting, Accounting Practice +5
The crisis of fair-value accounting: Making sense of the recent debate
Christian Laux, Christian Leuz · Accounting Organizations and Society · 2009 · 815 citations
Fair-value Accounting, Recent Debate, Accounting +7
FAIR VALUE ACCOUNTING: EVIDENCE FROM INVESTMENT SECURITIES AND THE MARKET VALUATION OF BANKS
Mary E. Barth · 1994 · 682 citations
Accounting, Business, Fair Value Accounting +5
Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms
Chang Joon Song, Wayne B. Thomas, Han Yi · The Accounting Review · 2010 · 531 citations
Corporate Governance Mechanisms, Financial Accounting, Fair Values +16