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Dirty surplus accounting flows : international evidence

Isidro, Helena (contributor); O'Hanlon, John (contributor); … - 2004

Persistent link: https://www.econbiz.de/10002099381

Dirty surplus accounting flows and valuation errors

Isidro, Helena; O'Hanlon, John; Young, Steven - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 302-344

Persistent link: https://www.econbiz.de/10003537480

Dirty surplus accounting flows and valuation errors: discussion

Tarca, Ann - In: Abacus : a journal of accounting, finance and business … 42 (2006) 3/4, pp. 345-353

Persistent link: https://www.econbiz.de/10003537484

Do investors understand really dirty surplus?

Landsman, Wayne R.; Miller, Bruce L.; Peasnell, Ken V.; … - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 237-258

Persistent link: https://www.econbiz.de/10008901136

Do Investors Understand Really Dirty Surplus?

Landsman, Wayne R. - 2012

This study addresses whether firms' share prices correctly reflect two accounting measures, dirty surplus and really dirty surplus. Dirty surplus is readily observable from the financial statements, but really dirty surplus, which arises from recognizing equity transactions such as employee...

Persistent link: https://www.econbiz.de/10013115880