haku: @indexterm Accounting theory / yhteensä: 213
viite: 14 / 213
| Tekijä: | Holthausen, R. W. Watts, R. L. |
| Otsikko: | The relevance of the value-relevance literature for financial accounting standard setting |
| Lehti: | Journal of Accounting & Economics
2001 : SEP, VOL. 31:1-3, p. 3-75 |
| Asiasana: | Accounting theory Standards Valuation |
| Kieli: | eng |
| Tiivistelmä: | The authors critically evaluate the standard-setting inferences that can be drawn from value relevance research studies that are motivated by standard setting. The evaluation concentrates on the theories of accounting, standard setting and valuation, the value-relevance literature's reported associations between accounting numbers and common equity valuations have limited implications or interfaces for standard setting. The authors argue that the underlying theories are not descriptive and hence drawing standard-setting inferences is difficult. |
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