Accounting Theory: An Information Content Perspective

By J. Christensen, Joel Demski. 2002

220 citations recorded by the source corpus.

How researchers see this paper

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

Earnings quality: Evidence from the field (2013, background): “, Christensen and Demski 2003; Kothari, Ramanna and Skinner 2010, Lambert 2010) but somewhat at odds with FASB/IASB’s (2006) professed focus on valuation.”
Recordkeeping and Human Evolution (2006, unknown): “18 See also Beaver (1989, 5–6), Christensen and Demski (2003, 2–10), and Scott (2006, 11–13). 19 Unless otherwise noted, our summary of Mesopotamian society is based on Saggs (1989), Diamond (1997), Snell (1997), Van De Mieroop (1999, 2004), and Roaf (1990).”
Moving the financial accounting research front forward: the UK contribution (2005, background): “There remain considerable research challenges to the analytical researcher, however, and these are well set out in the recent book by two non-UK researchers, Christensen & Demski (2003).”
An exploratory investigation of an integrated contingency model of strategic management accounting (2008, background): “Further, accountants’ involvement in strategic decision making will instill a greater appreciation of the justifiability of expending resources developing SMA systems and also incurring on-going costs associated with running and maintaining the systems (Christensen and Demski, 2003; Christensen and ”