SEARCH

SEARCH BY CITATION

References

  • Barton, J., and M. Mercer. 2005. To blame or not to blame: Analysts' reactions to external explanations for poor financial performance. Journal of Accounting & Economics. 39 (3): 50933.
  • Bloomfield, R., F. D. Hodge, P. Hopkins, and K. Rennekamp. 2012. Does enhanced disaggregation and cohesive classification of financial information help credit analysts identify firms' operating structures? Working paper, Cornell University.
  • Bogle, J. 2005. The ownership of corporate America—Rights and responsibilities. Remarks by John C. Bogle, founder and former chairman, The Vanguard Group, 20th Anniversary Meeting of the Council of Institutional Investors, April 11. http://www.vanguard.com/bogle_site/sp20050411.htm.
  • Buckless, F. A., and S. P. Ravenscroft. 1990. Contrast coding: A refinement of ANOVA in behavioral analysis. The Accounting Review 65 (4): 93345.
  • CFA Institute. 2007. A comprehensive business reporting model: Financial reporting for investors (July). Charlottesville, VA: CFA Institute.
  • Chen, W., H. T. Tan, and E. Y. Wang. 2013. Fair value accounting and managers' hedging decisions. Journal of Accounting Research 51 (1): 67103.
  • Ciesielski, J. T. 2007. The good, the bad and the ugly of statement 159. The Analyst's Accounting Observer, June 13.
  • Clor-Proell, S. M. 2009. The effects of expected and actual accounting choices on judgments and decisions. The Accounting Review 84 (5): 146594.
  • Dietrich, J., S. Kachelmeier, D. Kleinmuntz, and T. Linsmeier. 2001. Market efficiency, bounded rationality, and supplemental business reporting disclosures. Journal of Accounting Research 39 (2): 24369.
  • Einhorn, H. J., and R. M. Hogarth. 1981. Behavioral decision theory: Processes of judgment and choice. Annual Review of Psychology 32: 5388.
  • Elliott, W. B., F. Hodge, J. Kennedy, and M. Pronk. 2007. Are M.B.A. students a good proxy for nonprofessional investors? The Accounting Review 82 (1): 13968.
  • Financial Accounting Standards Board (FASB). 1980. Qualitative Characteristics of Accounting Information. Statement of Financial Accounting Concepts No. 2. Norwalk CT: FASB.
  • Financial Accounting Standards Board (FASB). 2006. Fair Value Measurements. Statement of Financial Accounting Standards No. 157. Norwalk, CT: FASB.
  • Financial Accounting Standards Board (FASB). 2008. Preliminary Views on Financial Statement Presentation. Discussion Paper. Norwalk, CT: FASB.
  • Financial Accounting Standards Board (FASB). 2010a. Qualitative Characteristics of Useful Financial Information. Statement of Financial Accounting Concepts No. 8. Conceptual Framework for Financial Reporting. Norwalk CT: FASB.
  • Financial Accounting Standards Board (FASB). 2010b. Receivables (Topic 310): Disclosures about the credit quality of financing receivables and the allowance for credit losses. Accounting Standards Update 2010–20. Norwalk, CT: FASB.
  • Financial Accounting Standards Board (FASB). 2011. Fair value measurement (Topic 820): Amendments to achieve common fair value measurement and disclosure requirements in U.S. GAAP and IFRSs. Accounting Standards Update 2011–04. Norwalk, CT: FASB.
  • Financial Accounting Standards Board (FASB). 2012. Accounting Standards Codification Topic 820. Fair value measurement. August 30. http://asc.fasb.org/.
  • Fischhoff, B., D. Riley, D. Kovacs, and M. Small. 1998. What information belongs in a warning? Psychology and Marketing 15 (7): 66386.
  • Frederickson, J. R., and J. S. Miller. 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review 79 (3): 66786.
  • Goh, B. W., J. Ng, and K. O. Yong. 2011. Fair value disclosures beyond SFAS 157's three-level estimates. Working paper, Singapore Management University.
  • Harper, R. M., W. G. Mister, and J. R. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research 25 (2): 32730.
  • Herz, R. H. 2005. Remarks made at the 2005 AICPA National Conference on Current SEC and PCAOB Reporting Developments. Washington, DC, December 6.
  • Hirshleifer, D., K. Hou, S. H. Teoh, and Y. Zhang. 2004. Do investors overvalue firms with bloated balance sheets? Journal of Accounting and Economics 38 (1): 297331.
  • Hirshleifer, D., and S. H. Teoh. 2003. Limited attention, information disclosure, and financial reporting. Journal of Accounting and Economics 36 (1–3): 33786.
  • Hirst, D. E., and P. E. Hopkins. 1998. Comprehensive income reporting and analysts' valuation judgments. Journal of Accounting Research 36 (Supplement): 4775.
  • Hirst, D. E., L. Koonce, and P. J. Simko. 1995. Investor reactions to financial analysts' research reports. Journal of Accounting Research 33 (2): 33551.
  • Hodder, L., L. Koonce, and M. L. McAnally. 2001. SEC market risk disclosures: Implications for judgment and decision making. Accounting Horizons 15 (1): 4970.
  • Hodge, F. D., J. J. Kennedy, and L. M. Maines. 2004. Does search-facilitating technology improve the transparency of financial reporting? The Accounting Review 79 (3): 687703.
  • Hopkins, P. 1996. The effect of financial statement classification of hybrid financial instruments on financial analysts' stock price judgments. Journal of Accounting Research 34 (Supplement): 3350.
  • Hunton, J. E., R. Libby, and C. L. Mazza. 2006. Financial reporting transparency and earnings management. The Accounting Review 81 (1): 13557.
  • International Accounting Standards Board (IASB). 2005. History of the Performance Reporting Project. Agenda Paper 2, Joint International Group on Performance Reporting. London: IASB.
  • International Accounting Standards Board (IASB). 2011. Fair value measurement. International Financial Reporting Standards No. 13. London: IASB.
  • Kadous, K., L. Koonce, and J. Thayer. 2012. Do financial statement users judge relevance based on properties of reliability? The Accounting Review 87 (4): 133556.
  • Kahneman, D., and A. Tversky. 1979. Prospect theory: An analysis of decision under risk. Econometrica 47 (2): 26391.
  • Kahneman, D., and A. Tversky. 1996. On the reality of cognitive illusions. Psychological Review 103 (3): 58288.
  • Kline, R. B. 2005. Principles and practice of structural equation modeling, 2nd edition. New York, NY: Guilford Press.
  • Kleinmuntz, D. N., and D. A. Schkade. 1993. Information displays and decision processes. Psychological Science 4 (4): 22127.
    Direct Link:
  • Kolev, K. 2009. Do investors perceive marking-to-model as marking-to-myth? Early evidence from FAS 157 disclosure. Working paper, Yale University.
  • Landsman, W. R. 2007. Is fair value accounting information relevant and reliable? Evidence from capital market research. Accounting and Business Research (Special Issue): 1930.
  • Lee, C. M. C. 2001 Market efficiency and accounting research: A discussion of “capital market research in accounting” by S.P. Kothari. Journal of Accounting and Economics 31 (1-3): 23353.
  • Libby, R., R. Bloomfield, and M. W. Nelson. 2002. Experimental research in financial accounting. Accounting, Organizations and Society 27(8): 775810.
  • Maines, L., and L. McDaniel. 2000. Effects of comprehensive income volatility on non-professional investors' judgments: The role of presentation format. The Accounting Review 75 (2): 179207.
  • Maines, L., L. McDaniel, and M. S. Harris. 1997. Implications of proposed segment reporting standards for financial analysts' investment judgments. Journal of Accounting Research 35 (Supplement): 124.
  • Maines, L., and J. M. Wahlen. 2006. The nature of accounting information reliability: Inferences from archival and experimental research. Accounting Horizons 20 (4): 399425.
  • Miller, G. A., and J. P. Chapman. 2001. Misunderstanding analysis of covariance. Journal of Abnormal Psychology 110 (1): 4048.
  • Payne, J. W. 1982. Contingent decision behavior. Psychological Bulletin 92 (2): 382402.
  • Payne, J. W., J. R. Bettman, and E. J. Johnson. 1993. The adaptive decision maker. New York: Cambridge University Press.
  • Pitt, H. 2001. Remarks before the AICPA governing council, Miami Beach, FL, October 22.
  • Reidl, E. J., and G. Serafeim. 2011. Information risk and fair values: An examination of equity betas. Journal of Accounting Research 49 (4): 1083122.
  • Senn, S. J. 2004. Change from baseline or analysis of covariance?: Lord's paradox and other matters [PowerPoint slides]. Retrieved from http://www.stochastik.math.uni-goettingen.de/files/kolloquium/Lord%27s%20Paradox%20Glasgow.ppt.
  • Simon, H. A. 1956. Rational choice and the structure of the environment. Psychological Review 63 (2): 12937.
  • Simon, H. A. 1978. Rationality as process and product of thought. American Economic Review 68 (2): 115.
  • Simon, H. A. 1986. Rationality in psychology and economics. Journal of Business 59 (4): S209S224.
  • Song, C. J., W. Thomas, and H. Yi. 2010. Value relevance of FAS 157 fair value hierarchy information and the impact of corporate governance mechanisms. The Accounting Review 85 (4): 1375410.
  • Suckling, J. 2010. Correlated covariates in ANCOVA cannot adjust for preexisting differences between groups. Schizophrenia Research 126: 31011.
  • Tarca, A., P. Hancock, D. Woodliff, P. Brown, M. Bradbury, and T. van Zijl. 2008. Identifying decision useful information with the matrix format income statement. Journal of International Financial Management and Accounting 19 (2): 184217.
  • Weil, J. 2007. Wells Fargo gorges on mark-to-make-believe gains. Bloomberg, August 22.
  • Zinbarg, R. E., S. Suzuki, A. A. Uliaszek, and A. R Lewis. 2010. Biased parameter estimates and inflated type I error rates in analysis of covariance (and analysis of partial variance) arising from unreliability: Alternatives and remedial strategies. Journal of Abnormal Psychology 119 (2): 30719.