Discussion of “Implications for GAAP from an analysis of positive research in accounting”

Journal of Accounting and Economics - Tập 50 - Trang 287-295 - 2010
Richard Lambert1
1Department of Accounting, 1307 Steinberg Hall-Dietrich Hall, The Wharton School, 3620 Locust Walk, University of Pennsylvania, Philadelphia, PA 19104, USA

Tài liệu tham khảo

Armstrong, C., Guay, W., Weber J. The role of information and financial reporting in corporate governance and contracting. Journal of Accounting and Economics, this issue, doi:10.1016/j.jacceco.2010.10.001. Barclay, 2005, Matching delivered performance, Contemporary Accounting and Economics, 1, 1, 10.1016/S1815-5669(10)70001-1 Basu, 1997, The conservatism principle and the asymmetric timeliness of earnings, Journal of Accounting and Economics, 24, 3, 10.1016/S0165-4101(97)00014-1 Chen, 1993, Creditors' decisions to waive violations of accounting-based covenants, The Accounting Review, 68, 218 Dichev, 2002, Large sample tests of the debt covenant hypothesis, Journal of Accounting Research, 40, 1091, 10.1111/1475-679X.00083 Dutta, 2003, Leading indicator variables, performance measurement, and long-term versus short term contracts, Journal of Accounting Research, 41, 837, 10.1046/j.1475-679X.2003.00125.x FASB, 1978. Statement of accounting concepts, No. 1. Objectives of Financial Reporting by Business Enterprises. FASB, 1980. Statement of financial accounting concepts, No. 2. Qualitative Characteristics of Accounting Information. Feltham, 1995, Valuation and clean surplus accounting for operating and financial activities, Contemporary Accounting Research, 11, 689, 10.1111/j.1911-3846.1995.tb00462.x Gopalkakrishnan, 1995, Borrower and lender perceptions of accounting information in corporate lending agreements, Accounting Horizons, 9, 13 IASB Exposure Draft, 2008. Improved Conceptual Framework for Financial Reporting: Chapter 1 The Objective of Financial Reporting and Chapter 2 Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information. May 2008. Kraft, P., 2010. The Impact of the contractual use of ratings on the rating process. Working Paper, University of Chicago. Kothari, S.P., Ramanna, K., Skinner, D.J. Implications for GAAP from an analysis of positive research in accounting. Journal of Accounting and Economics, in press, doi:10.1016/j.jacceco.2010.09.003. Ohlson, 1995, Earnings, book value, and dividends in security valuation, Contemporary Accounting Research, 11, 661, 10.1111/j.1911-3846.1995.tb00461.x Reichelstein, 1997, Investment decisions and managerial performance evaluation, Review of Accounting Studies, 2, 157, 10.1023/A:1018376808228 Rogerson, 1997, Intertemporal cost allocation and managerial investment incentives: a theory explaining the use of economic value added as a performance measure, The Journal of Political Economy, 105, 770, 10.1086/262093 Sunder, 1987, Accuracy of exchange valuation rules, Journal of Accounting Research, Autumn, 347 Sunder, S., 2007. Econometrics of fair value. Working Paper, School of Management, Yale University. Watts, R., Zimmerman J., 1986. Positive Accounting Theory. Prentice Hall.