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Discussion of “implications for GAAP from an analysis of positive research in accounting”

Lambert, Richard A. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 287-295

Persistent link: https://www.econbiz.de/10008810014

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - In: Journal of accounting & economics 50 (2010) 2/3, pp. 246-286

Persistent link: https://www.econbiz.de/10008810018

Implications for GAAP from an analysis of positive research in accounting

Kothari, S. P.; Ramanna, Karthik; Skinner, Douglas J. - 2010 - Rev.

Based on extant literature, we review the positive theory of GAAP. The theory predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces. We recognize the advantage...

Persistent link: https://www.econbiz.de/10003940201

The investment opportunity set and accounting procedure choice : preliminary evidence

Skinner, Douglas J. - In: Journal of accounting & economics 16 (1993) 4, pp. 407-445

Persistent link: https://www.econbiz.de/10001162507

Options markets and the information content of accounting earnings releases

Skinner, Douglas J. - In: Journal of accounting & economics 13 (1990) 3, pp. 191-211

Persistent link: https://www.econbiz.de/10001103343

Options markets and stock return volatility

Skinner, Douglas J. - In: Journal of financial economics 1 (1989), pp. 61-78

Persistent link: https://www.econbiz.de/10001069380

Should firms disclose everything to everybody? : A discussion of "Open vs. closed conference calls ; the determinants and effects of broadening access to disclosure"

Skinner, Douglas J. - In: Journal of accounting & economics 34 (2003) 1/3, pp. 181-187

Persistent link: https://www.econbiz.de/10001728624

Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"

Skinner, Douglas J. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 203-208

Persistent link: https://www.econbiz.de/10009406381

The rise of deferred tax assets in Japan : the role of deferred tax accounting in the Japanese banking crisis

Skinner, Douglas J. - In: Journal of accounting & economics 46 (2008) 2/3, pp. 218-239

Persistent link: https://www.econbiz.de/10003796312

The evolving relation between earnings, dividends, and stock repurchases

Skinner, Douglas J. - In: Journal of financial economics 87 (2008) 3, pp. 582-609

Persistent link: https://www.econbiz.de/10003720196