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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?"

Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782

Persistent link: https://www.econbiz.de/10010200057

The accuracy of disclosures for complex estimates : evidence from reported stock option fair values

Bratten, Brian; Jennings, Ross; Schwab, Casey M. - In: Accounting, organizations and society : an … 52 (2016), pp. 32-49

Persistent link: https://www.econbiz.de/10011554781

The Accuracy of Disclosures for Complex Estimates : Evidence from Reported Stock Option Fair Values

Bratten, Brian - 2016

In this study, we exploit the unique reporting requirements for employee stock options to provide large sample evidence on the accuracy of footnote disclosures related to a specific complex estimate, the fair value of options granted. We first document the frequency and magnitude of differences...

Persistent link: https://www.econbiz.de/10013005314

The debate over subsequent accounting for goodwill

Linsmeier, Thomas J.; Wheeler, Erika - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 107-128

Persistent link: https://www.econbiz.de/10012695076

Differences in the value relevance of identifiable intangible assets

King, Zachary; Linsmeier, Thomas J.; Wangerin, Daniel D. - In: Review of accounting studies 29 (2024) 4, pp. 3838-3886

Persistent link: https://www.econbiz.de/10015133871

Accounting for intangible assets : there is also an income statement

Penman, Stephen H. - In: Abacus : a journal of accounting, finance and business … 45 (2009) 3, pp. 358-371

Persistent link: https://www.econbiz.de/10003889902

Financial reporting quality : is fair value a plus or a minus?

Penman, Stephen H. - In: Accounting and business research : a research quarterly … 37 (2007), pp. 33-44

Persistent link: https://www.econbiz.de/10003534516

Valuation models : an issue of accounting theory

Penman, Stephen H. - In: The Routledge companion to financial accounting theory, (pp. 236-253). 2015

Persistent link: https://www.econbiz.de/10011297930

The accounting and market consequences of accelerated share repurchases

Dickinson, Victoria; Kimmel, Paul; Warfield, Terry D. - In: Review of accounting studies 17 (2012) 1, pp. 41-71

Persistent link: https://www.econbiz.de/10009545882

Discussion of Penman

Johnstone, D.J. - In: Abacus : a journal of accounting, finance and business … 45 (2009) 3, pp. 372-378

Persistent link: https://www.econbiz.de/10003889904