Abandoning the transactions-based accounting model: Weighing the evidence
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References listed on IDEAS
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- 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, vol. 31(1-3), pages 77-104, September.
- Rolf Uwe Fülbier & Joerg-Markus Hitz & Thorsten Sellhorn, 2009. "Relevance of Academic Research and Researchers' Role in the IASB's Financial Reporting Standard Setting," Abacus, Accounting Foundation, University of Sydney, vol. 45(4), pages 455-492.
- Juettner-Nauroth, Beate E., 2003. "Problems associated with the Value-Relevance of Financial Derivatives according to IAS 39," SSE/EFI Working Paper Series in Business Administration 2003:2, Stockholm School of Economics, revised 26 Sep 2004.
- 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, vol. 31(1-3), pages 3-75, September.
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