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Ball, Ray; Watts, Ross L.; Zimmerman, Jerold L.; … - In: Journal of Accounting and Economics 23 (1997) 3, pp. 223-223

Persistent link: https://www.econbiz.de/10005492301

Editorial data

Ball, Ray; Watts, Ross L.; Zimmerman, ]Jerold L.; … - In: Journal of Accounting and Economics 24 (1997) 1, pp. 1-1

Persistent link: https://www.econbiz.de/10005492655

Editorial data

Kothari, S. P.; Holthausen, Robert W.; Ball, Ray; … - In: Journal of Accounting and Economics 23 (1997) 2, pp. 113-113

Persistent link: https://www.econbiz.de/10005492713

The relevance of the value-relevance literature for financial accounting standard setting

Holthausen, Robert W.; Watts, Ross L. - In: Journal of accounting & economics 31 (2001) 1, pp. 3-76

Persistent link: https://www.econbiz.de/10006772257

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting

Holthausen, Robert W. - 2011

We evaluate the literature that, for standard-setting purposes, assesses the usefulness of accounting numbers on their stock market value association. For several reasons we conclude the literature provides little insight for standard setting. First, the association criterion has no theory of...

Persistent link: https://www.econbiz.de/10012715102