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Abandoning the transactions-based accounting model: Weighing the evidence

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  • Lys, Thomas
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    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 22 (1996)
    Issue (Month): 1-3 (October)
    Pages: 155-175

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    Handle: RePEc:eee:jaecon:v:22:y:1996:i:1-3:p:155-175

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    Web page: http://www.elsevier.com/locate/jae

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph, 1996. "An empirical analysis of the economic implications of fair value accounting for investment securities," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 22(1-3), pages 43-77, October.
    2. Christie, Andrew A., 1990. "Aggregation of test statistics : An evaluation of the evidence on contracting and size hypotheses," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 12(1-3), pages 15-36, January.
    3. Press, Eric G. & Weintrop, Joseph B., 1990. "Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 12(1-3), pages 65-95, January.
    4. Deborah Lucas & Robert L. McDonald, 1987. "Bank Portfolio Choice with Private Information About Loan Quality: Theory and Implications for Regulation," NBER Working Papers 2421, National Bureau of Economic Research, Inc.
    5. Lys, Thomas, 1984. "Mandated accounting changes and debt covenants : The case of oil and gas accounting," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 6(1), pages 39-65, April.
    6. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
    7. Dyckman, Thomas R. & Smith, Abbie J., 1979. "Financial accounting and reporting by oil and gas producing companies : A study of information effects," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 1(1), pages 45-75, March.
    8. Christie, Andrew A., 1987. "On cross-sectional analysis in accounting research," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 9(3), pages 231-258, December.
    9. Venkatachalam, Mohan, 1996. "Value-relevance of banks' derivatives disclosures," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 22(1-3), pages 327-355, October.
    10. Smith, Clifford Jr., 1977. "Alternative methods for raising capital : Rights versus underwritten offerings," Journal of Financial Economics, Elsevier, Elsevier, vol. 5(3), pages 273-307, December.
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    Cited by:
    1. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 31(1-3), pages 77-104, September.
    2. Juettner-Nauroth, Beate E., 2003. "Problems associated with the Value-Relevance of Financial Derivatives according to IAS 39," Working Paper Series in Business Administration, Stockholm School of Economics 2003:2, Stockholm School of Economics, revised 07 Feb 2003.
    3. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 31(1-3), pages 3-75, September.

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