The End of Accounting and the Path Forward for Investors and Managers

By Dov Fischer. 2018

164 citations recorded by the source corpus.

Subfields: Finance

View Paper: https://www.semanticscholar.org/paper/2e7be512fab51c6c663dc4a9637e3a3dd36dd2f9

Citations in the corpus

• Evolution in Value Relevance of Accounting Information (2019, unknown): “COGS and SGA can have implications for future earnings different from current earnings (Lev and Gu 2016).”
• An Augmented q-Factor Model with Expected Growth* (2020, unknown): “In financial accounting, intangible investments such as R&D, advertising, supply chains, information technology, and employee training are all immediately expensed, making earnings a poor indicator of expected growth and the market value (Lev, 2001; Lev and Gu, 2016).”