Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
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References listed on IDEAS
- Demerjian, Peter R., 2011. "Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 178-202.
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- Edward M. Werner, 2011. "The value relevance of pension accounting information: evidence fromFortune 200 firms," Review of Accounting and Finance, Emerald Group Publishing, vol. 10(4), pages 427-458, November.
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- Yuri Biondi & Pierpaolo Giannoccolo, 2015. "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 333-362, October.
More about this item
KeywordsStock-Based Accounting; Flow-Based Accounting; Fair Value; Earnings Persistence; Earnings Volatility;
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
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