Including Estimates of the Future in Today's Financial Statements

By Mary E. Barth. 2006

138 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1587c527836d0c0dfd8239a0eeb9cd7ac00cf7f1

Citations in the corpus

• Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking (2012, unknown): “Barth (2006) carefully explicates a standard setting perspective on incorporating estimates of the future in financial statements.”
• Adaptability to fair value accounting in an emerging economy: A case study of China's IFRS convergence (2010, unknown): “Recent studies on FVA addressing these issues from theoretical or empirical perspectives also point out that use of fair value in IFRS is likely to increase ( Barth, 2006”
• Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice (2015, unknown): “First, while accounts containing complex estimates have grown in relation to companies’ total assets over the last two decades (Barth 2006), auditing standards regarding these accounts have not changed substantively since they were written in 1988.”
• The Adoption of IFRS 3: The Effects of Managerial Discretion and Stock Market Reactions (2011, unknown): “While empirical accounting research might be unable to directly answer standard-setting questions (Beaver, 1998 ) it can enlighten decision makers by providing ex post empirical evidence (Barth, 2006 ).”