In pursuit of legitimacy: A history behind fair value accounting
Tài liệu tham khảo
AAA, 1948
AAA, 1966
Alexander, 2007, Recent history of fair value, 71
Alexander, 1962, Income measurement in a dynamic economy, 126
APB, 1962
Ball, R. (2006). International Financial Reporting Standards (IFRS): pros and cons for investors. Accounting and Business Research, Special Issue: International Accounting Policy Forum, pp. 5–27.
Barlev, 2003, Fair value accounting and the management of the firm, Critical Perspectives on Accounting, 14, 383, 10.1016/S1045-2354(02)00139-9
Barlev, 2007, Harmonization, comparability, and fair value accounting, Journal of Accounting, Auditing and Finance, 22, 493, 10.1177/0148558X0702200307
Barth, 1996, Value relevance of banks’ fair value disclosures under SFAS no. 107, The Accounting Review, 71, 513
Barth, 2001, The relevance of the value relevance literature for financial accounting standard setting: another view, Journal of Accounting and Economics, 31, 77, 10.1016/S0165-4101(01)00019-2
Baxter, 1977, Introduction
Berliner, 1983, Do analysts use inflation-adjusted information? Results of a survey, Financial Analysts Journal, 39, 65, 10.2469/faj.v39.n2.65
Biondi, 2007, Socio-economic impacts of international accounting standards: an introduction, Socio-Economic Review, 5, 585, 10.1093/ser/mwm011
Brief, 1965, Nineteenth century accounting error, Journal of Accounting Research, 3, 12, 10.2307/2490048
Brief, 1966, The origin and evolution of nineteenth-century asset accounting, Business History Review, 40, 1, 10.2307/3112299
Bromwich, 2007, Fair values: imaginary prices and mystical markets – a clarificatory review, 46
Brown, 1989, Ball and Brown [1968], Journal of Accounting Research, 27, 202, 10.2307/2491072
Cairns, 2006, The use of fair value in IFRS, Accounting in Europe, 3, 5, 10.1080/09638180600920053
Camfferman, 2007
Canning, 1929
Chambers, 1966
Chambers, 1994, Historical cost – tale of a false creed, Accounting Horizons, 8, 76
Chambers, 1995
Chambers, 1991, A true and fair view of position and results: the historical background, Accounting, Business and Financial History, 1, 197, 10.1080/09585209100000029
Chatfield, 1977
Chisnall, 2001, Fair value accounting – An industry view, Balance Sheet, 9, 27, 10.1108/09657960110695259
Conrad, 2005, The role of current cost accounting for financial reporting and regulation in utility industries, Public Money & Management, 25, 115, 10.1111/j.1467-9302.2005.00461.x
Damant, 2001, The new world ahead: the internationalisation of accounting rules, Balance Sheet, 9, 17, 10.1108/09657960110695240
Deephouse, 1996, Does isomorphism legitimate?, The Academy of Management Journal, 39, 1024, 10.2307/256722
Deephouse, 2008, Legitimacy in organizational institutionalism, 49
Dewing, 2008, Financial integration in the EU: the first phase of EU endorsement of international accounting standards, Journal of Common Market Studies, 46, 243, 10.1111/j.1468-5965.2007.00776.x
Dicksee, 1892
Edwards, 1961
Edwards, 1989
FASB, 2006
Gassen, 2010, The decision usefulness of financial accounting measurement concepts: evidence from an online survey of professional investors and their advisors, European Accounting Review, 19, 495, 10.1080/09638180.2010.496548
Georgiou, 2011
Hague, 2004, IAS 39: underlying principles, Accounting in Europe, 1, 21, 10.1080/0963818042000262739
Hague, 2007, The case for fair value, 32
Hale, 1938, The ‘fair value’ Merry-Go-Round, 1898 to 1938: a forty year journey from rates-based-on-value to value-based-on-rates, Illinois Law Review, 33, 517
Henry, 2009, Early adoption of SFAS no. 159: lessons from games (almost) played, Accounting Horizons, 23, 181, 10.2308/acch.2009.23.2.181
Horngren, 1981, Uses and limitations of a conceptual framework, Journal of Accountancy, 151, 94
Horton, 2000, ‘Fair Value’ for financial instruments: how erasing theory is leading to unworkable global accounting standards for performance reporting, Australian Accounting Review, 10, 26, 10.1111/j.1835-2561.2000.tb00060.x
IASB-FASB, 2009
IASC, 1989
ICAEW, 1952
Jones, 2009, Financial accounting: past, present and future, Accounting Forum, 33, 1, 10.1016/j.accfor.2008.07.009
Kahn, 1970
Landsman, W.R. (2007). Is fair value accounting information relevant and reliable? Evidence from capital market research. Accounting and Business Research, Special Issue: International Accounting Policy Forum, 19–30.
2003
Lee, 2008, Review of ‘The Routledge Companion to Fair Value and Financial Reporting’, Accounting and Business Research, 38, 93
Lennard, 2007, Between a rock and a hard place?, 115
MacNeal, 1939
Macve, 1997
McCartney, 2004, The use of usefulness: an examination of the user needs approach to the financial reporting conceptual framework, Journal of Applied Accounting Research, 7, 52, 10.1108/96754260480001037
McInnes, 2002, An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: the British Gas Corporation 1972–86, Accounting, Business and Financial History, 12, 387, 10.1080/09585200210164575
1988
Miller, 1998, The margins of accounting, The European Accounting Review, 7, 605, 10.1080/096381898336213
Mitchell, 1997, Toward a theory of stakeholder identification and salience: defining the principle of who and what really counts, Academy of Management Review, 22, 853, 10.5465/amr.1997.9711022105
Montgomery, 1927, Accountants’ limitations, The Journal of Accountancy, 44, 245
Moonitz, 1961
Mouritsen, 1994, Rationality, institutions and decision-making: reflections on March and Olsen’s rediscovering institutions, Accounting, Organizations and Society, 19, 193, 10.1016/0361-3682(94)90018-3
Napier, 1995, The history of financial reporting in the United Kingdom, 259
Penman, 2003
Penman, S.H. (2007). Financial reporting quality: is fair value a plus or a minus? Accounting and Business Research, Special Issue: International Accounting Policy Forum, 33–44.
Plantin, 2008, Marking-to-market: panacea or Pandora’s box?, Journal of Accounting Research, 46, 435, 10.1111/j.1475-679X.2008.00281.x
Pong, 1996, The withdrawal of current cost accounting in the United Kingdom: a study of the Accounting Standard Committee, Abacus, 32, 30, 10.1111/j.1467-6281.1996.tb00449.x
Power, 2010, Fair value accounting, financial economics and the transformation of reliability, Accounting and Business Research, 40, 197, 10.1080/00014788.2010.9663394
Rayman, 2006
Richard, 2004, The secret past of fair value: lessons from history applied to the French case, Accounting in Europe, 1, 95, 10.1080/0963818042000262766
Richardson, 1987, Accounting as a legitimating institution, Accounting, Organizations and Society, 12, 341, 10.1016/0361-3682(87)90023-7
Robson, 1999, Social analyses of accounting institutions: economic value, accounting representation and the conceptual framework, Critical Perspectives on Accounting, 10, 615, 10.1006/cpac.1999.0347
Sandilands Report, 1975
Scott, 2002, Commentary: an international comparison and evaluation of financial accounting concepts statements, Canadian Accounting Perspectives, 1, 163, 10.1506/UF1G-TUD8-7BYT-219T
Scott, 2008
Sprouse, 1962
Sterling, 1970
Suchman, 1995, Managing legitimacy: strategic and institutional approaches, Academy of Management Review, 20, 571, 10.5465/amr.1995.9508080331
Sunder, 2008, Econometrics of fair values, Accounting Horizons, 22, 111, 10.2308/acch.2008.22.1.111
Trueblood Report, 1973
Tweedie, 1997, The end of the current cost revolution, 149
Walker, 1974, Asset classification and asset valuation, Accounting and Business Research, Autumn, 286, 10.1080/00014788.1974.9728633
Walker, 1992, The SEC’s ban on upward asset revaluations and the disclosure of current values, Abacus, 28, 3, 10.1111/j.1467-6281.1992.tb00267.x
Walton, 2007, CCA – an unsuccessful attempt to change the measurement basis, 173
Walton, 2007, The nature of fair value, 3
Whittington, G. (1980). Pioneers of income measurement and price-level accounting: a review article. Accounting and Business Research, 38, (Spring), 232–240.
Whittington, 1998, Deprival value and price change accounting in the U.K., Abacus, 34, 28, 10.1111/1467-6281.00019
Whittington, 2008, Fair value and the IASB/FASB conceptual framework project: an alternative view, Abacus, 44, 139, 10.1111/j.1467-6281.2008.00255.x
Wyatt, 1991, The SEC Says: mark to market!, Accounting Horizons, 5, 80
Young, 2006, Making up users, Accounting, Organizations and Society, 31, 579, 10.1016/j.aos.2005.12.005
Young, 1996, Objectivity and the role of history in the development and review of accounting standards, Accounting, Auditing and Accountability Journal, 9, 127, 10.1108/09513579610122036
Zeff, 1982, Truth in accounting: the ordeal of Kenneth MacNeal, The Accounting Review, 57, 528
Zeff, 1999, The evolution of the conceptual framework for business enterprises in the United States, Accounting Historians Journal, 26, 89, 10.2308/0148-4184.26.2.89
Zeff, S.A. (2007). The SEC rules historic cost accounting: 1934 to the 1970s. Accounting and Business Research, Special Issue: International Accounting Policy Forum, pp. 48–62.