Recognition and Disclosure Reliability: Evidence from SFAS No. 106

By Paquita Y. Davis-Friday, Chao-Shin Liu, H. Mittelstaedt. 2002

122 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/e7cc5427cd2558bbbd84f8ed0792622aa0c616f7

Citations in the corpus

• Evidence that Market Participants Assess Recognized and Disclosed Items Similarly when Reliability is Not an Issue (2013, unknown): “For example, the PRB disclosures were ranges rather than point estimates for 122 of 199 sample firms (Davis-Friday et al. 2004, 420).”
• Recognition versus Disclosure of Fair Values (2015, unknown): “…research (e.g., Ohlson 1995): a levels or “price” specification, which relates the market value of equity to the book value of equity (e.g., Barth 1991; Davis-Friday et al. 1999, 2004); and a changes or “returns” specification, which relates stock returns to earnings (e.g., Ahmed et al. 2006).”