Strategic Consequences of Historical Cost and Fair Value Measurements*
2007; Wiley; Volume: 24; Issue: 2 Linguagem: Inglês
10.1506/0274-9457-gp27-5215
ISSN1911-3846
AutoresRicardo Ferreira Reis, Phillip C. Stocken,
Tópico(s)Corporate Finance and Governance
ResumoContemporary Accounting ResearchVolume 24, Issue 2 p. 557-584 Strategic Consequences of Historical Cost and Fair Value Measurements* Ricardo F. Reis, Ricardo F. Reis Catholic University of PortugalSearch for more papers by this authorPhillip C. Stocken, Phillip C. Stocken Tuck School of Business, Dartmouth CollegeSearch for more papers by this author Ricardo F. Reis, Ricardo F. Reis Catholic University of PortugalSearch for more papers by this authorPhillip C. Stocken, Phillip C. Stocken Tuck School of Business, Dartmouth CollegeSearch for more papers by this author First published: 15 January 2010 https://doi.org/10.1506/0274-9457-GP27-5215Citations: 22 * An earlier version of this paper was presented at the 2005 Contemporary Accounting Research Conference, generously supported by the Canadian Institute of Chartered Accountants, the Certified General Accountants of Ontario, the Certified Management Accountants of Ontario, and the Institute of Chartered Accountants of Ontario. We would like to thank Steve Huddart, two anonymous reviewers, Stanley Baiman, Joel Demski, Paul Fischer, Jack Hughes, Pierre Liang, Richard Sansing, Jean Tirole, Robert Verrecchia, Alfred Wagenhofer, and Michael Williams for their helpful comments. We also appreciate the comments of workshop participants at the Arijit Mukherji Conference on Accounting Theory at the University of Minnesota, Carnegie Mellon University, Duke University, University of Florida, Ohio State University, University of Pennsylvania, Pennsylvania State University, 2001 European Accounting Association Congress, 2001 Euro Conference on Financial Regulation, European Institute for Advanced Studies in Management Accounting and Economics V Workshop, and 2005 Contemporary Accounting Research Conference. Ricardo Reis wishes to thank the Fundação para a Ciência e a Tecnologia for financial assistance. 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