Mark-to-Market Accounting vs. Historical Cost Accounting: What's the Difference?
Historical cost accounting and mark-to-market, or fair value, accounting are two methods used to record the price or value of ...
Harvard Business School7 年
Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism
Khan, Mozaffar N., and Ross L. Watts. "Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism." Journal of Accounting & Economics 48, nos. 2-3 (December 2009): 132–150.