FAIR VALUE ACCOUNTING AND THE MANAGEMENT OF THE FIRM

By B. Barlev, Joshua Rene Haddad. 2003

271 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/556f40a477ab2c84f7be763c75d5b1071c46af33

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. Joerg-Markus Hitz
2. F. Avallone
3. J. Perry
4. A. Nölke
5. A. Quagli

In Strategy and Management

1. Joerg-Markus Hitz
2. F. Avallone
3. J. Perry
4. A. Nölke
5. A. Quagli

Citations in the corpus

• The Power of Transnational Private Governance: Financialization and the IASB (2007, methodology): “70 In each model, accounting standards have specific 64 IASB constitution 65 Barlev and Haddad 2003 66 Ibid:384 67 Damant 2001, 2003a 68 Aglietta and Reberioux 2005: ch 5 69 Höpner 2005: 331 70 Hall and Soskice 2001.”
• The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective (2007, background): “Plus, income realization based on ‘objective’ market values allegedly deprives management of a device for earnings management (e.g. Barlev and Haddad, 2003, pp. 384, 395).”
• The political economy of International Accounting Standards (2006, background): “In summarizing their analysis of FVA’s effects on the management of the firm, Barlev and Haddad (2003) make the following claim: We may expect a change in the perception of financial statements by shareholders.”
• Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industry (2010, background): “This is the main argument supporting the fair value primacy from a current standard setters’ viewpoint (Barlev and Haddad, 2003; Ball, 2006; Danbolt and Rees, 2008; Whittington, 2008).”