Accounting standard-setting organizations and earnings relevance: longitudinal evidence from NYSE common stocks, 1927-93
Article Abstract:
The authors discuss the relationship between corporate earnings and valuation of NYSE common stocks. Topics include historical changes of accounting standards, creation of the Securities and Exchange Commission, and differences between the Accounting Principles Board and the Financial Accounting Standards Board.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 1999
Standards, Statistical Data Included, Analysis, Management, Evaluation, Profits, Corporations, United States. Securities and Exchange Commission, Financial statements, Financial Accounting Standards Board, Earnings per share, Corporate profits, Accounting Principles Board
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 1999
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Enforceable accounting rules and income measurement by early 20th century railroads
Article Abstract:
The article suggests that mangers' responses to new accounting rules approximate conditions seen upon the regulation of railroad accounting by the Interstate Commerce Commission in 1907-8.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003
United States, Accounting Methods, Railroads, Rail Transportation, Capital funds & cash flow
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003
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Subjects list: History, Accounting and auditing, Accounting
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