Studies on enhancing the financial reporting model.
Contributors: KPMG Peat Marwick. Foundation.; University of Chicago. Institute of Professional Accounting.; Conference on Accounting Research (1998 : University of Chicago)
Series: Journal of accounting research. Supplement -- v. 36, 1998.; Journal of accounting research -- v. 36.
Publisher: Institute of Professional Accounting, Graduate School of Business, University of Chicago
Published: 1999
Place of publication: Chicago, Ill
Language: eng
Number of pages: 254
Subjects: Financial statements -- Congresses.; Accounting -- Congresses.
Description: Papers presented at the annual Conference on Accounting Research, held at the University of Chicago, sponsored by KPMG Peat Marwick Foundation.
Notes: Includes bibliographical references.
Table of contents: value: Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction / Christopher D. Ittner and David E. Larcker. Discussant: Richard A. Lambert; value: Comprehensive income reporting and analysts' valuation judgments / D. Eric Hirst and Patrick E. Hopkins. Discussant: Marlys Gascho Lipe; value: Accrual accounting and equity valuation / James A. Ohlson and Xiao-Jun Zhang. Discussant: Robert E. Verrrecchio; value: On the frequency, quality and informational role of mandatory financial reports / Frank Gigler and Thomas Hemmer. Discussant: Ronald A. Dye; value: The value relevance of intangibles : the case of software capitalization / David Aboody and Baruch Lev. Discussant: Elizabeth A. Eccher; value: Revalued financial, tangible, and intangible assets : associations with share prices and non-market-based value estimates / Mary E. Barth and Greg Clinch. Discussant: Peter D. Easton.