Fair-value accounting: A cautionary tale from Enron

Citations

Cited by:

1. Alewine, Hank C. & Allport, Christopher D. & Shen, Wei-Cheng Milton, 2016. "How measurement framing and accounting information system evaluation mode influence environmental performance judgments," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 28-44.
2. Palea, Vera, 2019. "Accounting for Sustainable Finance: Does Fair value Accounting Fit for Long-term Investing in Equity?," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201912, University of Turin.
3. Wally Smieliauskas & Russell Craig & Joel Amernic, 2008. "A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’," Abacus, Accounting Foundation, University of Sydney, vol. 44(3), pages 225-250, September.
4. Morley, Julia, 2022. "The pluralistic foundations of conceptual veiling," LSE Research Online Documents on Economics 114359, London School of Economics and Political Science, LSE Library.
5. Ilanit Gavious & Dafna Schwartz, 2009. "The Valuation Implications of Sales Growth in Start-up Ventures," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, vol. 13(2), pages 1-24, Fall.
6. Russell Craig & Wally Smieliauskas & Joel Amernic, 2014. "Assessing Conformity with Generally Accepted Accounting Principles Using Expert Accounting Witness Evidence and the Conceptual Framework," Australian Accounting Review, CPA Australia, vol. 24(3), pages 200-206, September.
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8. Myriam Merad & Nicolas Dechy & Frédéric Marcel & Igor Linkov, 2013. "Multiple-criteria decision-aiding framework to analyze and assess the governance of sustainability," Environment Systems and Decisions, Springer, vol. 33(2), pages 305-321, June.
9. Morley Julia, 2022. "The Pluralistic Foundations of Conceptual Veiling," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 12(2), pages 191-210, May.
10. Adam Leaver & Keir Martin, 2021. "‘Dams and flows’: boundary formation and dislocation in the financialised firm," Review of Evolutionary Political Economy, Springer, vol. 2(3), pages 403-429, December.
11. Saher Aqel, 2012. "The IASB and FASB Convergence Process: Current Developments," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 83-105, April.
12. Nino Serdarevic, 2012. "Constructing Accounting Uncertainity Estimates Variable," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 62-75, October.
13. Sanders Shaffer, 2012. "Evaluating the impact of fair value accounting on financial institutions: implications for accounting standards setting and bank supervision," Supervisory Research and Analysis Working Papers QAU12-1, Federal Reserve Bank of Boston.
14. Paulo Cesar de Melo Mendes & Jorge Katsumi Niyama & Cesar Augusto Tiburcio Silva, 2018. "The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial Institutions," Brazilian Business Review, Fucape Business School, vol. 15(4), pages 363-381, July.
15. Pantazi Marius, 2021. "In order to thrive, first we need to fix accounting and management Then, we must report what matters," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 15(1), pages 723-736, December.
16. Barker, Richard & Schulte, Sebastian, 2017. "Representing the market perspective: Fair value measurement for non-financial assets," Accounting, Organizations and Society, Elsevier, vol. 56(C), pages 55-67.
17. William L. Smith & David M. Boje & Kevin D. Melendrez, 2010. "The financial crisis and mark‐to‐market accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(3), pages 281-303, August.
18. Gwilliam, David & Jackson, Richard H.G., 2008. "Fair value in financial reporting: Problems and pitfalls in practice," Accounting forum, Elsevier, vol. 32(3), pages 240-259.
19. George J. Benston & Michael Bromwich & Alfred Wagenhofer, 2006. "Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy," Abacus, Accounting Foundation, University of Sydney, vol. 42(2), pages 165-188, June.
20. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
21. Basu Sudipta & Waymire Gregory B., 2019. "Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(1), pages 1-13, March.
22. Dana Dvořáková, 2011. "Fair Value Measurement in Financial Reporting," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 60-75.
23. Palea, Vera, 2015. "The political economy of fair value reporting and the governance of the standards-setting process: Critical issues and pitfalls from a continental European union perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 29(C), pages 1-15.
24. Lin, Yi-Hung & Lin, Steve & Fornaro, James M. & Huang, Hua-Wei Solomon, 2017. "Fair value measurement and accounting restatements," Advances in accounting, Elsevier, vol. 38(C), pages 30-45.
25. Alayemi, Sunday Adebayo & Morohunfola Olasunkanmi Abdul-Lateef, 2017. "Accounting Numbers and Management’s Financial Reporting Incentives: Evidence from Positive Accounting Theory," Noble International Journal of Economics and Financial Research, Noble Academic Publsiher, vol. 2(2), pages 50-53, February.
26. Palea, Vera, 2018. "Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union," Accounting forum, Elsevier, vol. 42(3), pages 248-260.
27. Spence, Crawford & Carter, David, 2011. "Accounting for the General Intellect: Immaterial labour and the social factory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 304-315.