Works matching DE "HISTORICAL costs (Accounting)"

Results: 217

Do Accounting Rules Matter? The Dangerous Allure of Mark to Market.

Published in:

Journal of Corporation Law, 2011, v. 36, n. 3, p. 513

By:

Epstein, Richard A.;
Henderson, M. Todd

Publication type:

Article

Expectations of Inflation: The Role of Demographic Variables, Expectation Formation, and Financial Literacy.

Published in:

Journal of Consumer Affairs, 2010, v. 44, n. 2, p. 381, doi. 10.1111/j.1745-6606.2010.01174.x

By:

BRUINE de BRUIN, WÄNDI;
VANDERKLAAUW, WILBERT;
DOWNS, JULIE S.;
FISCHHOFF, BARUCH;
TOPA, GIORGIO;
ARMANTIER, OLIVIER

Publication type:

Article

Comparative Application of Market and Cost Based Accounting Models.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1973, v. 11, n. 1, p. 62, doi. 10.2307/2490282

By:

MCKEOWN, JAMES C.

Publication type:

Article

Trials and Tribulations of the Researcher: A Case Study.

Published in:

1972

By:

BRENNER, VINCENT C.;
COPELAND, RONALD M.;
DASCHER, PAUL E.;
FRANCIA, ARTHUR J.;
PATTEN, RONALD J.;
STRAWSER, ROBERT H.

Publication type:

Letter

Axioms for Historical Cost Valuation.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1971, v. 9, n. 1, p. 171, doi. 10.2307/2490212

By:

WELLS, M. C.

Publication type:

Article

A Wrinkle on an Intellectual Groove.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 2, p. 245, doi. 10.2307/2489957

By:

Winborne, M.G.

Publication type:

Article

Business Combinations and Accounting Valuation.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 2, p. 149, doi. 10.2307/2489950

By:

Parker, William M.

Publication type:

Article

Valuing Inventories at Other than Historical Costs - Some International Differences.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1964, v. 2, n. 2, p. 148, doi. 10.2307/2489997

By:

Mueller, Gerhard G.

Publication type:

Article

THE JOURNEY FROM HISTORICAL COST ACCOUNTING TO FAIR VALUE ACCOUNTING: THE CASE OF ACQUISITION COSTS.

Published in:

Journal of Business & Accounting, 2014, v. 7, n. 1, p. 3

By:

Smith, Sheldon R.;
Smith, Kevin R.

Publication type:

Article

Current Cost Profitability of British and American Industry.

Published in:

Financial Analysts Journal, 1983, v. 39, n. 2, p. 73, doi. 10.2469/faj.v39.n2.73

By:

Thompson, A. Peter

Publication type:

Article

Are Constant Dollar Disclosures Informative?

Published in:

Financial Analysts Journal, 1983, v. 39, n. 2, p. 52, doi. 10.2469/faj.v39.n2.52

By:

Ketz, J. Edward

Publication type:

Article

Historical Cost Earnings versus Inflation-Adjusted Earnings in the Dividend Decision.

Published in:

Financial Analysts Journal, 1983, v. 39, n. 2, p. 41, doi. 10.2469/faj.v39.n2.41

By:

Bar-Yosef, Sasson;
Lev, Baruch

Publication type:

Article

How Well Does Replacement Cost Income Explain Stock Return?

Published in:

Financial Analysts Journal, 1983, v. 39, n. 2, p. 26, doi. 10.2469/faj.v39.n2.26

By:

Beaver, William H.;
Griffin, Paul A.;
Landsman, Wayne R.

Publication type:

Article

Inflation Accounting Revisited.

Published in:

Financial Analysts Journal, 1981, v. 37, n. 6, p. 19

By:

Norby, William C.

Publication type:

Article

Conceptual framework for Financial Accounting and Reporting.

Published in:

Financial Analysts Journal, 1978, v. 34, n. 2, p. 23

By:

Norby, William C.

Publication type:

Article

Regulation of Public Utility Returns on Equity.

Published in:

Financial Analysts Journal, 1970, v. 26, n. 5, p. 102, doi. 10.2469/faj.v26.n5.102

By:

Hayes, Douglas A.

Publication type:

Article

ACCOUNTING BASED ON THE HISTORICAL COST VERSUS ACCOUNTING BASED ON THE FAIR VALUE.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2016, v. 18, n. 2, p. 145

By:

BRÎNZĂ, DIANA ELENA;
BENGESCU, MARCELA

Publication type:

Article

EVALUATION IN ACCOUNTING. THE FAIR VALUE. PAST, PRESENT AND FUTURE.

Published in:

Agricultural Management / Lucrari Stiintifice Seria I, Management Agricol, 2013, v. 15, n. 3, p. 59

By:

BRÎNZĂ, DIANA ELENA;
BĂDOI, MARIANA

Publication type:

Article

Costs (Historical versus Current) versus Exit Values.

Published in:

Abacus, 1981, v. 17, n. 2, p. 93, doi. 10.1111/j.1467-6281.1981.tb00104.x

By:

Sterling, Robert R.

Publication type:

Article

Historical Cost Accounting.

Published in:: Abacus, 1971, v. 7, n. 1, p. 39, doi. 10.1111/j.1467-6281.1971.tb00393.x
Publication type:: Article

Conservatism: The Fundamental Principle of Valuation in Traditional Accounting.

Published in:

Abacus, 1967, v. 3, n. 2, p. 109, doi. 10.1111/j.1467-6281.1967.tb00375.x

By:

Sterling, Robert R.

Publication type:

Article

An Operational Analysis of Traditional Accounting.

Published in:

Abacus, 1966, v. 2, n. 2, p. 119, doi. 10.1111/j.1467-6281.1966.tb00332.x

By:

Sterling, Robert R.

Publication type:

Article

Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?

Published in:

Accounting Review, 2018, v. 93, n. 6, p. 257, doi. 10.2308/accr-52007

By:

McInnis, John M.;
Yu, Yong;
Yust, Christopher G.

Publication type:

Article

Book-to-Market Ratio and Skewness of Stock Returns.

Published in:

Accounting Review, 2013, v. 88, n. 6, p. 2213, doi. 10.2308/accr-50524

By:

Xiao-Jun Zhang

Publication type:

Article

Accounting Transparency and the Asset Substitution Problem.

Published in:

Accounting Review, 2009, v. 84, n. 3, p. 689, doi. 10.2308/accr.2009.84.3.689

By:

Burkhardt, Katrin;
Strausz, Roland

Publication type:

Article

Asset Revaluation Regulation with Multiple Information Sources.

Published in:

Accounting Review, 2008, v. 83, n. 4, p. 869, doi. 10.2308/accr.2008.83.4.869

By:

Demski, Joel S.;
Haijin Li;
Sappington, David E. M.

Publication type:

Article

Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time-Period Idiosyncrasy.

Published in:

Accounting Review, 2002, v. 77, n. 1, p. 73, doi. 10.2308/accr.2002.77.1.73

By:

Boone, Jeff P.

Publication type:

Article

Verification of Historical Cost Reports.

Published in:

Accounting Review, 1996, v. 71, n. 2, p. 255

By:

Arya, Anil;
Glover, Jonathan

Publication type:

Article

PERIODICALS: Statistics; Economic Mathematics; Accounting.

Published in:: American Economic Review, 1945, v. 35, n. 1, p. 242
Publication type:: Article

Supreme Court's Attitude toward Historical Cost.

Published in:

American Economic Review, 1940, v. 30, n. 2, p. 352

By:

Mayer, Robert W.

Publication type:

Article

Comment on the Pacific Gas and Electric Case.

Published in:

American Economic Review, 1940, v. 30, n. 2, p. 351

By:

Bigham, Truman C.

Publication type:

Article

Productivity and R&D: an econometric evidence from Spanish firm-level data.

Published in:

Applied Economics, 2008, v. 40, n. 14, p. 1827, doi. 10.1080/00036840600905217

By:

Maté-García, Jorge J.;
Rodríguez-Fernández, José M.

Publication type:

Article

AMENDMENTS TO IAS 16 AND IAS 41: ARE THERE ANY DIFFERENCES BETWEEN PLANT AND ANIMAL FROM A FINANCIAL REPORTING POINT OF VIEW?

Published in:

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017, v. 65, n. 1, p. 327, doi. 10.11118/actaun201765010327

By:

Svoboda, Patrik;
Bohušová, Hana

Publication type:

Article

DEĞERLEME ESASLARI VE FİNANSAL TABLOLARIN NİTELİKSEL ÖZELLİKLERİ AÇISINDAN İNCELENMESİ.

Published in:

Anadolu University Journal of Social Sciences / Anadolu Üniversitesi Sosyal Bilimler Dergisi, 2008, v. 8, n. 1, p. 129

By:

ULUSAN, Hikmet

Publication type:

Article

Does the Mean Really Matter? Using Historical Rates of Return in Financial Planning Projections.

Published in:

1998

By:

Etheridge Jr., Riley O.

Publication type:

Editorial

Rothschild–Stiglitz's definition of increasing risk and the relationship between volatility and risk premium

Published in:

Review of Financial Economics, 2007, v. 16, n. 4, p. 363, doi. 10.1016/j.rfe.2006.10.001

By:

Kanniainen, Juho

Publication type:

Article

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe.

Published in:

Review of Accounting Studies, 2018, v. 23, n. 4, p. 1241, doi. 10.1007/s11142-018-9460-4

By:

Chamisa, Eddie;
Mangena, Musa;
Pamburai, Hamutyinei Harvey;
Tauringana, Venancio

Publication type:

Article

Historical cost measurement and the use of DuPont analysis by market participants.

Published in:

Review of Accounting Studies, 2015, v. 20, n. 3, p. 1210, doi. 10.1007/s11142-015-9334-y

By:

Curtis, Asher;
Lewis-Western, Melissa;
Toynbee, Sara

Publication type:

Article

Returns to buying earnings and book value: accounting for growth and risk.

Published in:

Review of Accounting Studies, 2013, v. 18, n. 4, p. 1021, doi. 10.1007/s11142-013-9226-y

By:

Penman, Stephen;
Reggiani, Francesco

Publication type:

Article

A Standard setter's framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of 'Does fair value accounting for nonfinancial assets pass the market test?'.

Published in:

Review of Accounting Studies, 2013, v. 18, n. 3, p. 776, doi. 10.1007/s11142-013-9238-7

By:

Linsmeier, Thomas

Publication type:

Article

Does fair value accounting for non-financial assets pass the market test?

Published in:

Review of Accounting Studies, 2013, v. 18, n. 3, p. 734, doi. 10.1007/s11142-013-9232-0

By:

Christensen, Hans;
Nikolaev, Valeri

Publication type:

Article

Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost.

Published in:

Accounting, Economics & Law, 2019, v. 9, n. 1, p. N.PAG, doi. 10.1515/ael-2016-0070

By:

Basu, Sudipta;
Waymire, Gregory B.

Publication type:

Article

The Role of Accounting and the Debate between Historical Cost and Fair Value.

Published in:

Accounting, Economics & Law, 2019, v. 9, n. 1, p. N.PAG, doi. 10.1515/ael-2016-0066

By:

Tang, Vicki Wei

Publication type:

Article

Commentary on Braun's "The Ecological Rationality of Historical Costs and Conservatism".

Published in:

Accounting, Economics & Law, 2019, v. 9, n. 1, p. N.PAG, doi. 10.1515/ael-2016-0061

By:

Baker, C. Richard

Publication type:

Article

The Ecological Rationality of Historical Costs and Conservatism.

Published in:

Accounting, Economics & Law, 2019, v. 9, n. 1, p. N.PAG, doi. 10.1515/ael-2015-0013

By:

Braun, Eduard

Publication type:

Article

Comment: HISTORICAL COST AS A BASIS OF VALUATION.

Published in:: California Law Review, 1940, v. 28, n. 3, p. 370
Publication type:: Article

Incentives for Efficient Inventory Management: The Role of Historical Cost.

Published in:

Management Science, 2005, v. 51, n. 7, p. 1032, doi. 10.1287/mnsc.1050.0360

By:

Baldenius, Tim;
Reichelstein, Stefan

Publication type:

Article

The Role of Earnings Information in Corporate Dividend Decisions.

Published in:

Management Science, 1998, v. 44, n. 12, p. S173, doi. 10.1287/mnsc.44.12.S173

By:

Jumming Hsu;
Xu-Ming Wang;
Chunchi Wu

Publication type:

Article

CONGESTION AND NETWORK EXTERNALITIES IN THE SHORT RUN PRICING OF INFORMATION SYSTEM SERVICES.

Published in:

Management Science, 1992, v. 38, n. 7, p. 992, doi. 10.1287/mnsc.38.7.992

By:

Westland, J. Christopher

Publication type:

Article

Impact of Fair Value Measurement on Corporate Reporting in India: A Case Study.

Published in:

Mudra: Journal of Finance & Accounting, 2021, v. 8, n. 2, p. 127, doi. 10.17492/jpi.mudra.v8i2.822108

By:

Chakravorty, Dipti Kumar;
Bhattacharya, Debarshi

Publication type:

Article