کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
878550 1471252 2015 4 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship”
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Discussion of “The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship”
چکیده انگلیسی

Anderson, Brown, Hodder, and Hopkins (ABHH, in press) provide experimental evidence that investors are better able to assess management stewardship and firm value when financial statements highlight fair-value information rather than amortized-cost information. We focus our discussion on five methodological choices that the authors make. We consider how those choices affect the generality of ABHH’s results, consider an alternative theoretical explanation for those results, and suggest opportunities for future research that build on ABHH’s work.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting, Organizations and Society - Volume 46, October 2015, Pages 115–118
نویسندگان
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