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The Potential Effect of Alternative Accounting
Measuring the Impact of Floating
The Impact of Disclosure Regulations
3 other sections not shown
accounting changes accounting principles Accounting Research adjustment analysis APB Opinion assets average balance sheet Benston bond rating bond risk premium change companies changes in accounting cluster coefficient common stock investment control group corporate bonds cost of equity default risk depreciation direct placement officers disclosure regulation economic consequences economic value assessment effect Empirical equity capital estimate change exchange rates expected FASB Statement Financial Accounting Financial Accounting Standards Financial Ratios financial statements financing leases firm's firms GAAP historical cost historical-cost holding gains impact income insurance companies inventories investors Journal of Accounting Krasney liabilities major materials industries ment month multinationals nomic percent portfolio present value principle changes qualitative characteristics questionnaire rank rate of return ratio regression relevant reported earnings responses sample share prices significant standard deviation statistically stock investment officers stock prices surrogate Table tion U.S. dollar valuations variable