Standard-setting measurement issues and the relevance of research

By Mary E. Barth. 2007

147 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4a7ecc33b5f185f003babe43f9747db7739704e5

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Michael Power

In Management Information Systems

1. Michael Power
2. A. Mikes

In Strategy and Management

1. Michael Power

Citations in the corpus

• Fair value accounting: information or confusion for financial markets? (2014, unknown): “1 From an academic perspective, Barth (2007) argues that there is basically no alternative to a fair value-based model.”
• Fair value accounting, financial economics and the transformation of reliability (2010, background): “Indeed, Barth herself recognises that market-based accounting research results are a resource for regulators but not determinative because of the need to make 'social welfare trade-offs' (Barth, 2007).”