Works matching DE "HISTORICAL costs (Accounting)"
Results: 213
Historical cost vs. Fair value and their influence on earnings' qualit.
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- Journal of Economic Administrative & Legal Sciences, 2023, v. 7, n. 9, p. 98, doi. 10.26389/AJSRP.Z281122
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- Article
Expectations of Inflation: The Role of Demographic Variables, Expectation Formation, and Financial Literacy.
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- Journal of Consumer Affairs, 2010, v. 44, n. 2, p. 381, doi. 10.1111/j.1745-6606.2010.01174.x
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- Article
Depreciation Rules and the Relation between Marginal and Historical Cost.
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- Journal of Accounting Research (Wiley-Blackwell), 2009, v. 47, n. 3, p. 823, doi. 10.1111/j.1475-679X.2009.00334.x
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- Article
Marking-to-Market: Panacea or Pandora's Box?
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- Journal of Accounting Research (Wiley-Blackwell), 2008, v. 46, n. 2, p. 435, doi. 10.1111/j.1475-679X.2008.00281.x
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- Article
Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico.
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- Journal of Accounting Research (Wiley-Blackwell), 2001, v. 39, n. 1, p. 177, doi. 10.1111/1475-679x.00008
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- Article
Market Association Tests and FASB Statement No. 33 Disclosures: A Reexamination.
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- Journal of Accounting Research (Wiley-Blackwell), 1985, v. 23, n. 3, p. 1, doi. 10.2307/2490685
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- Article
Depreciation Expense and the Effect of Inflation.
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- Journal of Accounting Research (Wiley-Blackwell), 1984, v. 22, n. 2, p. 782, doi. 10.2307/2490681
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- Article
Evidence on the Joint and Marginal Information Content of Inflation-Adjusted Accounting Income Numbers.
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- Journal of Accounting Research (Wiley-Blackwell), 1984, v. 22, n. 2, p. 555, doi. 10.2307/2490664
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- Article
LIFO Inventory Liquidations: An Empirical Study.
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- Journal of Accounting Research (Wiley-Blackwell), 1984, v. 22, n. 2, p. 480, doi. 10.2307/2490660
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- Article
The Effect of General Price-Level Adjustments on the Predictive Ability of Financial Ratios.
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- Journal of Accounting Research (Wiley-Blackwell), 1978, v. 16, p. 273, doi. 10.2307/2490438
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- Article
The Impact of Price-Level Adjustment in the Context of Risk Assessment.
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- Journal of Accounting Research (Wiley-Blackwell), 1978, v. 16, p. 259, doi. 10.2307/2490437
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- Article
Income Tax Implications of Various Methods of Accounting for Changing Prices.
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- Journal of Accounting Research (Wiley-Blackwell), 1978, v. 16, p. 154, doi. 10.2307/2490434
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- Article
Comparative Application of Market and Cost Based Accounting Models.
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- Journal of Accounting Research (Wiley-Blackwell), 1973, v. 11, n. 1, p. 62, doi. 10.2307/2490282
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- Article
Trials and Tribulations of the Researcher: A Case Study.
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- 1972
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- Letter
Axioms for Historical Cost Valuation.
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- Journal of Accounting Research (Wiley-Blackwell), 1971, v. 9, n. 1, p. 171, doi. 10.2307/2490212
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- Article
A Wrinkle on an Intellectual Groove.
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- Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 2, p. 245, doi. 10.2307/2489957
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- Article
Business Combinations and Accounting Valuation.
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- Journal of Accounting Research (Wiley-Blackwell), 1966, v. 4, n. 2, p. 149, doi. 10.2307/2489950
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- Article
Valuing Inventories at Other than Historical Costs - Some International Differences.
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- Journal of Accounting Research (Wiley-Blackwell), 1964, v. 2, n. 2, p. 148, doi. 10.2307/2489997
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- Article
Užití vybraných nástrojů k naplnění zásad oceňování a opatrnosti.
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- Trends: Economics & Management / Trendy: Ekonomiky a Managementu, 2013, v. 7, n. 17, p. 122
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- Article
Historical Cost and General Price Level Tax Rates in Seven Industries .
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- Journal of the American Taxation Association, 1982, v. 3, n. 2, p. 30
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- Article
MODELE DE EVALUARE IN CONTABILITATE.
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- Review of Management & Economic Engineering, 2013, v. 12, n. 2, p. 137
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- Article
GERÇEĞE UYGUN DEĞER MUHASEBESİ VE FİNANSAL TABLOLARA ETKİSİ.
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- Financial Analysis / Mali Cozum Dergisi, 2011, n. 103, p. 79
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- Article
The Role of Earnings Information in Corporate Dividend Decisions.
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- Management Science, 1998, v. 44, n. 12, p. S173, doi. 10.1287/mnsc.44.12.S173
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- Article
CONGESTION AND NETWORK EXTERNALITIES IN THE SHORT RUN PRICING OF INFORMATION SYSTEM SERVICES.
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- Management Science, 1992, v. 38, n. 7, p. 992, doi. 10.1287/mnsc.38.7.992
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- Article
PORTFOLIO THEORY FOR INDEPENDENT ASSETS.
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- Management Science, 1984, v. 30, n. 8, p. 952, doi. 10.1287/mnsc.30.8.952
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- Article
METHODS OF LARGE PROJECT ASSESSMENT GIVEN UNCERTAINTY IN FUTURE ENERGY PRICING.
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- Management Science, 1981, v. 27, n. 4, p. 377, doi. 10.1287/mnsc.27.4.377
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- Article
Impact of Fair Value Measurement on Corporate Reporting in India: A Case Study.
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- Mudra: Journal of Finance & Accounting, 2021, v. 8, n. 2, p. 127, doi. 10.17492/jpi.mudra.v8i2.822108
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- Article
Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe.
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- Review of Accounting Studies, 2018, v. 23, n. 4, p. 1241, doi. 10.1007/s11142-018-9460-4
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- Article
Historical cost measurement and the use of DuPont analysis by market participants.
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- Review of Accounting Studies, 2015, v. 20, n. 3, p. 1210, doi. 10.1007/s11142-015-9334-y
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- Article
Returns to buying earnings and book value: accounting for growth and risk.
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- Review of Accounting Studies, 2013, v. 18, n. 4, p. 1021, doi. 10.1007/s11142-013-9226-y
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- 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?'.
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- Review of Accounting Studies, 2013, v. 18, n. 3, p. 776, doi. 10.1007/s11142-013-9238-7
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- Article
Does fair value accounting for non-financial assets pass the market test?
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- Review of Accounting Studies, 2013, v. 18, n. 3, p. 734, doi. 10.1007/s11142-013-9232-0
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- Article
EJEMPLO PRÁCTICO.
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- Revista Contable, 2013, n. 11, p. 94
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- Article
ACTUALIZACIÓN de balances en virtud de la Ley 16/2012 de 27 diciembre.
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- Revista Contable, 2013, n. 11, p. 89
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- Article
Early Cost Estimating of Road Tunnel Construction Using Neural Networks.
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- Journal of Construction Engineering & Management, 2012, v. 138, n. 6, p. 679, doi. 10.1061/(ASCE)CO.1943-7862.0000479
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- Article
Replacement versus Historical Cost Profit Rates: What is the Difference? When Does it Matter?
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- Metroeconomica, 2013, v. 64, n. 2, p. 293, doi. 10.1111/meca.12008
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- Article
The Subprime Lending Crisis and Reliable Reporting.
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- CPA Journal, 2010, v. 80, n. 4, p. 20
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- Article
Fair Value Accounting and the Current Financial Crisis.
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- CPA Journal, 2009, v. 79, n. 6, p. 26
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- Article
Consolidated Financial Statements.
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- CPA Journal, 2008, v. 78, n. 2, p. 26
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- Article
Fair-Value Accounting: What's So Fair.
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- 2006
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- Letter
Valuing Massachusetts' Fixed Assets: A Contemporary Solution To An Historical Problem.
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- Public Budgeting & Finance, 1993, v. 13, n. 3, p. 102, doi. 10.1111/1540-5850.00986
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- Article
Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?
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- Accounting Review, 2018, v. 93, n. 6, p. 257, doi. 10.2308/accr-52007
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- Article
Book-to-Market Ratio and Skewness of Stock Returns.
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- Accounting Review, 2013, v. 88, n. 6, p. 2213, doi. 10.2308/accr-50524
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- Article
Accounting Transparency and the Asset Substitution Problem.
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- Accounting Review, 2009, v. 84, n. 3, p. 689, doi. 10.2308/accr.2009.84.3.689
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- Article
Asset Revaluation Regulation with Multiple Information Sources.
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- Accounting Review, 2008, v. 83, n. 4, p. 869, doi. 10.2308/accr.2008.83.4.869
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- Article
PERIODICALS: Statistics; Economic Mathematics; Accounting.
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- American Economic Review, 1945, v. 35, n. 1, p. 242
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- Article
Supreme Court's Attitude toward Historical Cost.
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- American Economic Review, 1940, v. 30, n. 2, p. 352
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- Article
Comment on the Pacific Gas and Electric Case.
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- American Economic Review, 1940, v. 30, n. 2, p. 351
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- Article
AMENDMENTS TO IAS 16 AND IAS 41: ARE THERE ANY DIFFERENCES BETWEEN PLANT AND ANIMAL FROM A FINANCIAL REPORTING POINT OF VIEW?
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- Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017, v. 65, n. 1, p. 327, doi. 10.11118/actaun201765010327
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- Article
The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective.
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- European Accounting Review, 2007, v. 16, n. 2, p. 323, doi. 10.1080/09638180701390974
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- Publication type:
- Article