Valuation‐based accounting research: Implications for financial reporting and opportunities for future research

By Mary E. Barth. 2000

198 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/8dcd4d479e8a4bfbcf984984aa1a546038e9e81e

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Citations in the corpus

The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View (2000, unknown): “…academics and practitioners include global harmonization of accounting standards, cash flows versus accruals, and recognition versus disclosure (see Barth, 2000), as well as accounting for business combinations, including goodwill, consolidations, asset impairment, and liabilities, particularly…”
Constituent Participation and the IASB's International Financial Reporting Interpretations Committee (2007, background): “Nonetheless, it is important to understand how international accounting standard-setters make decisions (Barth, 2000; Cooper and Robson, 2006).”
Formal Participation in the IASB's Due Process of Standard Setting: A Multi-issue/Multi-period Analysis (2012, background): “According to Barth (2000) these insights will increase the understanding of how the international accounting standard setter makes decisions.”
The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting (2001, background): “This conclusion is derived from the theory underlying many value-relevance studies that views accounting as supplying inputs to equity valuation (see Lambert, 1996; and Barth, 2000).”
Perspectives on Recent Capital Market Research (2002, background): “Beaver (1998, 116), Ohlson (1995), and Barth (2000) provide closely related formal definitions.”
The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective (2007, background): “Yet, the measurement notion is influential as well for realworld accounting, a fact witnessed by the traditional, unchallenged use of the terminology of valuation in accounting (Beaver, 1998, p. 76; Barth, 2000, pp. 15–18).”
Intangible benefits valuation in ERP projects (2002, background): “Easton (1998) presented a similar argument for large and small companies in Australia, stating that correlations between market measures and balance sheet information are spurious. Barth et al . (2000) agreed with the pre-”