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Valuation‐based accounting research: Implications for financial reporting and opportunities for future research

Valuation‐based accounting research: Implications for financial reporting and opportunities for... This paper discusses the relation between financial reporting research and practice, particularly standard setters. Many studies addressing financial reporting issues use a valuation approach. The paper describes alternative approaches to valuation research and summarises the findings relating to four major current issues: fair value accounting for financial, tangible, and intangible assets, cash flows versus accruals, recognition versus disclosure, and international harmonisation of accounting standards. The summaries include identifying what standard setters and others would like to learn from research, what we have learned, and what is left to learn. The paper concludes with observations about future financial reporting academic research. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting & Finance Wiley

Valuation‐based accounting research: Implications for financial reporting and opportunities for future research

Accounting & Finance , Volume 40 (1) – Mar 1, 2000

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Publisher
Wiley
Copyright
AAANZ, 2000
ISSN
0810-5391
eISSN
1467-629X
DOI
10.1111/1467-629X.00033
Publisher site
See Article on Publisher Site

Abstract

This paper discusses the relation between financial reporting research and practice, particularly standard setters. Many studies addressing financial reporting issues use a valuation approach. The paper describes alternative approaches to valuation research and summarises the findings relating to four major current issues: fair value accounting for financial, tangible, and intangible assets, cash flows versus accruals, recognition versus disclosure, and international harmonisation of accounting standards. The summaries include identifying what standard setters and others would like to learn from research, what we have learned, and what is left to learn. The paper concludes with observations about future financial reporting academic research.

Journal

Accounting & FinanceWiley

Published: Mar 1, 2000

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