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The relevance of the value relevance literature for financial accounting standard setting: another view

  • Published:2001-09 Issue:1-3 Volume:31 Page:77-104
  • ISSN:0165-4101
  • Container-title:Journal of Accounting and Economics
  • language:en
  • Short-container-title:Journal of Accounting and Economics

Author:

Barth Mary E,Beaver William H,Landsman Wayne R

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance,Accounting

Reference128 articles.

1. Advertising effectiveness and accounting policy;Abdel-Khalik;The Accounting Review,1975

2. The value-relevance of intangibles;Aboody;Journal of Accounting Research,1998

3. Revaluations of fixed assets and future firm performance;Aboody;Journal of Accounting and Economics,1999

4. Accounting Principles Board, 1966. Opinion No. 8. Accounting for the cost of pension plans. APB, Stamford, Connecticut.

5. Stock market valuation of gains and losses on commercial banks investment securities;Ahmed;Journal of Accounting and Economics,1995

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