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Mary E. Barth

Stanford University - Graduate School of Business

Joan E Horngren Professor of Accounting

655 Knight Way

Stanford, CA 94305-5015

United States

  • Stanford University - Graduate School of Business

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    • Tel: 650-723-9040
    • Fax: 650-725-0468
SCHOLARLY PAPERS

56

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CITATIONS
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1,141

Scholarly Papers (56)

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1.

International Accounting Standards and Accounting Quality

Stanford University Graduate School of Business Research Paper No. 1976
Number of pages: 55 Posted: 11 Apr 2005
Mary E. Barth, Wayne R. Landsman and Mark H. Lang
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill
Downloads 10,091 (291)
Citation 187

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IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards

2.

Market Reaction to the Adoption of IFRS in Europe

Downloads 9,546 ( 407)
Citation 67

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming
Number of pages: 52 Posted: 19 May 2006 Last Revised: 04 Apr 2012
Chris Armstrong, Mary E. Barth, Alan D. Jagolinzer and Eddie Riedl
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Cambridge Judge Business School and Boston University - Questrom School of Business
Downloads 7,837 (573)
Citation 67

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IFRS, IAS 39, Convergence, Europe

Market Reaction to the Adoption of IFRS in Europe

Accounting Review, Forthcoming, Harvard Business School Finance Working Paper No. 09-032, Rock Center for Corporate Governance at Stanford University Working Paper No. 5
Number of pages: 52 Posted: 10 Sep 2008 Last Revised: 04 Apr 2012
Chris Armstrong, Mary E. Barth, Alan D. Jagolinzer and Eddie Riedl
University of Pennsylvania - Accounting Department, Stanford University - Graduate School of Business, University of Cambridge Judge Business School and Boston University - Questrom School of Business
Downloads 1,709 (8,083)
Citation 67

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IFRS, IAS 39, Convergence, Europe

3.

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Downloads 5,991 ( 947)
Citation 158

The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

JAE Rochester Conference April 2000
Number of pages: 41 Posted: 10 Nov 2000
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School
Downloads 5,991 (938)
Citation 158

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The Relevance of the Value Relevance Literature for Financial Accounting Standard Setting: Another View

Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
Posted: 25 Oct 2001
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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Value relevance

4.

Cost of Capital and Earnings Transparency

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper No. 2015, Rock Center for Corporate Governance at Stanford University Working Paper No. 48
Number of pages: 58 Posted: 25 Feb 2009 Last Revised: 14 May 2013
Mary E. Barth, Yaniv Konchitchki and Wayne R. Landsman
Stanford University - Graduate School of Business, University of California, Berkeley - Haas School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 4,804 (1,328)
Citation 28

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accounting procedures, asset pricing, cost of capital, financial statements, risk

5.

Accruals, Cash Flow and Equity Values

Downloads 4,575 ( 1,493)
Citation 83

Accruals, Cash Flow and Equity Values

Number of pages: 44 Posted: 08 Mar 1999
Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 4,575 (1,467)
Citation 83

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Accruals, Cash Flow and Equity Values

Review of Accounting Studies
Posted: 13 Sep 1999
Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School

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6.

Accruals and the Prediction of Future Cash Flows

Downloads 3,793 ( 2,072)
Citation 123

Accruals and the Prediction of Future Cash Flows

Number of pages: 53 Posted: 07 Dec 1999
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting
Downloads 3,793 (2,029)
Citation 123

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Accruals and the Prediction of Future Cash Flows

As published in The Accounting Review, January 2001
Posted: 13 Dec 2000
Mary E. Barth, Donald P. Cram and Karen K. Nelson
Stanford University - Graduate School of Business, State University of New York, Oswego and Texas Christian University - Department of Accounting

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7.

How did Financial Reporting Contribute to the Financial Crisis?

European Accounting Review 19, no. 3: 399-423. , Rock Center for Corporate Governance at Stanford University Working Paper No. 79
Number of pages: 38 Posted: 10 May 2010 Last Revised: 19 Sep 2012
Mary E. Barth and Wayne R. Landsman
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 3,733 (1,555)
Citation 18

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Financial Statements, Asset-Backed Financing, Accounting Bank Assets, Standards Global Financial Crisis, 2008-2009

8.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012
Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 3,306 (1,987)
Citation 22

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IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards, US GAAP, Comparability, Comparable Financial Reporting Standards

9.

Analyst Earnings Forecast Revisions and the Pricing of Accruals

Downloads 3,127 ( 2,954)
Citation 41

Analyst Earnings Forecast Revisions and the Pricing of Accruals

Tuck School of Business Working Paper No. 03-02; Stanford University, GSB Research Paper No. 1693R
Number of pages: 59 Posted: 06 Feb 2003
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management
Downloads 3,127 (2,888)
Citation 41

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analysts, accruals, financial intermediation, mispricing anomalies

Analyst Earnings Forecast Revisions and the Pricing of Accruals

Review of Accounting Studies, Vol. 9, pp. 59-96, 2004
Posted: 01 Apr 2004
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management

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accruals, analysts, pricing anomaly

10.

Analyst Coverage and Intangible Assets

Downloads 2,924 ( 3,311)

Analyst Coverage and Intangible Assets

Number of pages: 56 Posted: 26 Mar 2001
Mary E. Barth, Ron Kasznik and Maureen F. McNichols
Stanford University - Graduate School of Business, Stanford Graduate School of Business and Stanford University
Downloads 2,924 (3,246)
Citation 116

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Analyst coverage, intangible assets

Analyst Coverage and Intangible Assets

Posted: 01 Mar 1998
Mary E. Barth, Ron Kasznik and Maureen F. McNichols
Stanford University - Graduate School of Business, Stanford Graduate School of Business and Stanford University

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11.

Scale Effects in Capital Markets-Based Accounting Research

Downloads 2,621 ( 3,990)
Citation 48

Scale Effects in Capital Markets-Based Accounting Research

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 65 Posted: 31 Jan 2000 Last Revised: 13 Jan 2009
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Downloads 2,618 (3,915)
Citation 48

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Scale Effects, Capital Markets, Book Value, Earnings

Scale Effects in Capital Markets-Based Accounting Research

Journal of Business Finance & Accounting, Vol. 36, Nos. 3-4, pp. 253-288, April/May 2009
Number of pages: 36 Posted: 12 May 2009
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting
Downloads 3 (595,078)
Citation 48
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12.

Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values

Number of pages: 60 Posted: 29 May 2004
Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 2,125 (5,217)
Citation 31

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Accruals, Valuation, Out-of-sample prediction

13.

SFAS 123 Stock-Based Compensation Expense and Equity Market Values

Research Paper Series Paper No. 1694(R)
Number of pages: 44 Posted: 14 Mar 2004
David Aboody, Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area, Stanford University - Graduate School of Business and Stanford Graduate School of Business
Downloads 1,964 (6,226)
Citation 60

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Stock-based compensation expense; Share prices; Intangible assets; Stock options

14.

Measurement in Financial Reporting: The Need for Concepts

Accounting Horizons, 2014, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 140
Number of pages: 40 Posted: 21 Mar 2013 Last Revised: 07 Dec 2013
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 1,656 (8,680)
Citation 1

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Financial reporting concepts, measurement, standard setting

15.

Financial Accounting Research, Practice, and Financial Accountability

Downloads 1,637 ( 8,854)

Financial Accounting Research, Practice, and Financial Accountability

Abacus, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-34
Number of pages: 22 Posted: 26 May 2015
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 1,636 (8,694)

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financial accounting, accounting research, accounting practice

Financial Accounting Research, Practice, and Financial Accountability

Abacus, Vol. 51, Issue 4, pp. 499-510, 2015
Number of pages: 12 Posted: 18 Jan 2016
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 1 (616,030)
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Accounting practice, Capital markets, Financial accounting and reporting, Prosperous society

16.

Constraints on Accrual Components of Earnings in Equity Valuation

Number of pages: 50 Posted: 09 Aug 2002
Mary E. Barth, William H. Beaver, John R. M. Hand and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University, University of North Carolina Kenan-Flagler Business School and University of North Carolina Kenan-Flagler Business School
Downloads 1,451 (10,336)
Citation 2

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17.

Market Effects of Recognition and Disclosure

Journal of Accounting Research, Vol. 41, 2003
Number of pages: 44 Posted: 26 Oct 2000 Last Revised: 25 Dec 2010
Mary E. Barth, Greg Clinch and Toshi Shibano
Stanford University - Graduate School of Business, University of Melbourne - Department of Accounting and Thunderbird, School of Global Management - Accounting
Downloads 1,045 (17,198)
Citation 28

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Market performance, market effects, accounting, recognition, disclosure

18.

Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption

Rock Center for Corporate Governance at Stanford University Working Paper No. 133
Number of pages: 54 Posted: 04 Jan 2013 Last Revised: 11 Jan 2018
Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 1,001 (11,234)

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Comparability, IFRS, Liquidity, Synchronicity, Trading Volume, Voluntary IFRS Adoption

19.

In Defense of Fair Value: Weighing the Evidence on Earnings Management and Asset Securitizations

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 24 Posted: 25 Sep 2009
Mary E. Barth and Daniel J. Taylor
Stanford University - Graduate School of Business and University of Pennsylvania - The Wharton School
Downloads 813 (22,489)
Citation 4

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asset securitizations, securitization income, earnings management, fair value

20.

Asset Securitizations and Credit Risk

Accounting Review, Forthcoming
Number of pages: 49 Posted: 21 Jun 2011 Last Revised: 17 Aug 2013
Mary E. Barth, Gaizka Ormazabal and Daniel J. Taylor
Stanford University - Graduate School of Business, University of Navarra, IESE Business School and University of Pennsylvania - The Wharton School
Downloads 771 (23,497)
Citation 7

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asset securitizations, credit ratings, credit risk

21.

Including Estimates of the Future in Today's Financial Statements

BIS Working Paper No. 208
Number of pages: 27 Posted: 20 Sep 2007
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 724 (29,027)
Citation 37

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Fair value, financial reporting, financial statements

22.

The Contribution of Bank Regulation and Fair Value Accounting to Procyclical Leverage

Review of Accounting Studies, Forthcoming
Number of pages: 56 Posted: 29 Jul 2013 Last Revised: 08 Mar 2017
Amir Amel-Zadeh, Mary E. Barth and Wayne R. Landsman
University of Oxford - Said Business School, Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 632 (21,770)

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Fair value accounting, procyclicality, leverage, risk-based capital regulation, financial institutions, commercial banks

23.

Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms

Downloads 578 ( 41,297)
Citation 2

Relevance of Differences Between Net Income Based on IFRS and Domestic Standards for European Firms

Number of pages: 52 Posted: 17 May 2011 Last Revised: 17 Aug 2013
Mary E. Barth, Wayne R. Landsman, Danqing Young and Zili Zhuang
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 578 (40,723)
Citation 2

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IFRS, Value Relevance, Income Reconciliation, Europe

Relevance of Differences between Net Income Based on IFRS and Domestic Standards for European Firms

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 297-327, 2014
Number of pages: 31 Posted: 11 Apr 2014
Mary E. Barth, Wayne R. Landsman, Danqing Young and Zili Zhuang
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, The Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
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Citation 2
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International Financial Reporting Standards (IFRS), IAS 39, Financial Instruments, value relevance, European adoption of IFRS

24.

What Do Accruals Tell Us About Future Cash Flows?

Review of Accounting Studies, Vol. 21, Pages 768-807, 2016
Number of pages: 64 Posted: 14 Mar 2016 Last Revised: 15 Aug 2016
Mary E. Barth, Greg Clinch and Doron Israeli
Stanford University - Graduate School of Business, University of Melbourne - Department of Accounting and IDC Herzliya - Arison School of Business
Downloads 573 (15,167)

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Accruals, Cash flows, Earnings, Forecasting, Valuation

25.

Asymmetric Timeliness and the Resolution of Investor Disagreement and Uncertainty at Earnings Announcements

Rock Center for Corporate Governance at Stanford University Working Paper No. 162, UNC Kenan-Flagler Research Paper
Number of pages: 55 Posted: 28 Jul 2014 Last Revised: 17 Apr 2018
Mary E. Barth, Wayne R. Landsman, Vivek Raval and Sean Wang
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of Illinois at Chicago - Department of Accounting and Rice University
Downloads 569 (23,455)

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conditional conservatism, earnings announcements, information content

26.

Non-Diversifiable Volatility Risk and Risk Premiums at Earnings Announcements

Accounting Review, Forthcoming
Number of pages: 51 Posted: 07 Jul 2010 Last Revised: 20 Oct 2014
Mary E. Barth and Eric C. So
Stanford University - Graduate School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 562 (32,904)
Citation 2

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Earnings announcements, volatility risk, non-diversifiable risk, option pricing

27.

The JOBS Act and Information Uncertainty in IPO Firms

Accounting Review, Forthcoming, Stanford University Graduate School of Business Research Paper No. 14-26
Number of pages: 65 Posted: 15 Jul 2014 Last Revised: 15 Feb 2017
Mary E. Barth, Wayne R. Landsman and Daniel J. Taylor
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of Pennsylvania - The Wharton School
Downloads 501 (13,889)

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JOBS Act, mandatory disclosure, voluntary disclosure, proprietary costs, information uncertainty, underpricing, volatility

28.

Bank Earnings and Regulatory Capital Management Using Available for Sale Securities

Number of pages: 53 Posted: 12 Jun 2014 Last Revised: 06 Apr 2017
Mary E. Barth, Javier Gómez Biscarri, Ron Kasznik and Germán López-Espinosa
Stanford University - Graduate School of Business, Universitat Pompeu Fabra, Stanford Graduate School of Business and University of Navarra
Downloads 493 (19,804)

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Banks, earnings management, available for sale securities, realized gains and losses, regulatory capital

29.

Firms' Voluntary Recognition of Stock-Based Compensation Expense

Stanford University GSB Research Paper No. 1795(R)
Number of pages: 50 Posted: 14 Mar 2004
Ron Kasznik, Mary E. Barth and David Aboody
Stanford Graduate School of Business, Stanford University - Graduate School of Business and University of California, Los Angeles (UCLA) - Accounting Area
Downloads 491 (48,414)
Citation 48

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30.

Why Do Pro Forma and Street Earnings Not Reflect Changes in GAAP? Evidence from SFAS 123R

Review of Accounting Studies, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 88
Number of pages: 60 Posted: 22 Sep 2010 Last Revised: 12 Oct 2012
Mary E. Barth, Ian D. Gow and Daniel J. Taylor
Stanford University - Graduate School of Business, The University of Melbourne and University of Pennsylvania - The Wharton School
Downloads 429 (51,291)
Citation 4

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stock-based compensation, SFAS 123R, non-GAAP earnings, Street earnings, pro forma earnings, earnings forecast exclusions, incentives

31.

Disentangling Mandatory IFRS Reporting and Changes in Enforcement

Journal of Accounting and Economics, Vol. 56, Pages 178-188, 2013
Number of pages: 29 Posted: 09 Nov 2013 Last Revised: 03 Apr 2016
Mary E. Barth and Doron Israeli
Stanford University - Graduate School of Business and IDC Herzliya - Arison School of Business
Downloads 389 (50,285)
Citation 1

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International accounting, International Financial Reporting Standards (IFRS), Regulation, Enforcement, Liquidity, Identification, Methodology

32.

Commentary on Prospects for Global Financial Reporting

Stanford University Graduate School of Business Research Paper No. 15-22
Number of pages: 21 Posted: 25 Mar 2015
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 242 (73,253)
Citation 2

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IFRS, global financial reporting, US SEC, capital markets

33.

Information in Mandatory and Voluntary Earnings Announcement Date Forecasts

Stanford University Graduate School of Business Research Paper No. 18-20
Number of pages: 60 Posted: 23 Apr 2018
Mary E. Barth, Greg Clinch and Paul Ma
Stanford University - Graduate School of Business, University of Melbourne - Department of Accounting and University of Minnesota - Carlson School of Management
Downloads 0 (360,785)

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forecasts of earnings announcement dates, mandatory forecasting, private information precision, voluntary disclosure, informational tradeoffs, information timeliness

34.

The Future of Financial Reporting: Insights from Research

Abacus, Vol. 54, Issue 1, pp. 66-78, 2018
Number of pages: 13 Posted: 15 Mar 2018
Mary E. Barth
Stanford University - Graduate School of Business
Downloads 0 (586,174)
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Financial reporting, Research insights, Fair value, Intangible assets, Risk and uncertainty

35.

Using Fair Value Earnings to Assess Firm Value

Stanford University Graduate School of Business Research Paper No. 18-7
Number of pages: 26 Posted: 19 Jan 2018 Last Revised: 27 Apr 2018
Mary E. Barth and Wayne R. Landsman
Stanford University - Graduate School of Business and University of North Carolina Kenan-Flagler Business School
Downloads 0 (75,715)

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Fair Value, Fair Value Earnings, Firm Value, IASB, FASB

36.

Firm Risk and Disclosures About Dispersion in Asset Values

CEPR Discussion Paper No. DP12144
Number of pages: 69 Posted: 18 Jul 2017
Marc Badia, Mary E. Barth, Miguel Duro and Gaizka Ormazabal
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 0 (586,174)
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37.

Stock Price Management and Share Issuance: Evidence from Equity Warrants

Stanford University Graduate School of Business Research Paper No. 17-34
Number of pages: 53 Posted: 28 Apr 2017 Last Revised: 09 Dec 2017
Mary E. Barth, Kurt H. Gee, Doron Israeli and Ron Kasznik
Stanford University - Graduate School of Business, Stanford University - Graduate School of Business, IDC Herzliya - Arison School of Business and Stanford Graduate School of Business
Downloads 0 (147,851)

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Stock Warrants; Market Timing; Expectations Management; Share Issuances

38.

Evolution in Value Relevance of Accounting Information

Stanford University Graduate School of Business Research Paper No. 17-24
Number of pages: 60 Posted: 14 Mar 2017 Last Revised: 08 May 2018
Mary E. Barth, Ken Li and Charles McClure
Stanford University - Graduate School of Business, Stanford University, Graduate School of Business and Stanford Graduate School of Business
Downloads 0 (20,582)
Citation 1

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Capital Markets, Classification and Regression Trees, Equity Valuation, Financial Reporting, Value Relevance

39.

Firm Risk and Disclosures About Dispersion in Asset Values: Evidence from Oil and Gas Reserves

Number of pages: 61 Posted: 13 Mar 2016 Last Revised: 17 Dec 2017
Marc Badia, Mary E. Barth, Miguel Duro and Gaizka Ormazabal
IESE Business School, Stanford University - Graduate School of Business, IESE Business School and University of Navarra, IESE Business School
Downloads 0 (144,275)

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mandatory disclosure, risk-relevance, oil and gas, firm risk, fair value

40.

The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects

Accounting, Organizations and Society, Forthcoming
Posted: 06 Dec 2015 Last Revised: 25 Aug 2017
Mary E. Barth, Steven F. Cahan, Lily Chen and Elmar R. Venter
Stanford University - Graduate School of Business, University of Auckland Business School, University of Auckland Business School and University of Pretoria

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Integrated reporting, corporate social responsibility, firm value, cost of capital, expected future cash flows, liquidity, investment efficiency, South Africa

41.

Discussion of 'Compensation Policy and Discretionary Disclosure'

Journal of Accounting and Economics, Vol. 34, Nos. 1-3, pp. 311-318, January 2003
Posted: 18 Jan 2003
Mary E. Barth
Stanford University - Graduate School of Business

Abstract:

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stock-based compensation, management incentives, disclosure

42.

Valuation-Based Accounting Research: Implications for Financial Reporting and Opportunities for Future Research

Accounting and Finance, Vol. 40, Issue 1
Posted: 30 Oct 2000
Mary E. Barth
Stanford University - Graduate School of Business

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43.

Market Rewards Associated with Increasing Earnings Patterns

Posted: 23 Jul 1998
Mary E. Barth, John A. Elliott and Mark W. Finn
Stanford University - Graduate School of Business, University of Connecticut - Department of Accounting and Northwestern University - Department of Accounting Information & Management

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44.

Value-Relevance of Banks' Fair Value Disclosures Under SFAS 107

Posted: 08 Jul 1998
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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45.

Brand Values and Capital Market Valuation

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Brand Values and Capital Market Valuation

Review of Accounting Studies, Vol 3, Nos 1-2, 1998
Posted: 13 Sep 1999
Mary E. Barth, Michael B. Clement, George Foster and Ron Kasznik
Stanford University - Graduate School of Business, University of Texas at Austin - Department of Accounting, Stanford Graduate School of Business and Stanford Graduate School of Business

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Brand Values and Capital Market Valuation

Posted: 15 Jun 1998
Mary E. Barth, Michael B. Clement, George Foster and Ron Kasznik
Stanford University - Graduate School of Business, University of Texas at Austin - Department of Accounting, Stanford Graduate School of Business and Stanford Graduate School of Business

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46.

Value-Relevance of Banks' Fair Value Disclosures Under SFAS No. 107

THE ACCOUNTING REVIEW, Vol 71, No 4, October 1996
Posted: 19 May 1998
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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47.

Factors Influencing Firms' Disclosures About Environmental Liabilities

Posted: 05 May 1998
Mary E. Barth, Maureen F. McNichols and G. Peter Wilson
Stanford University - Graduate School of Business, Stanford University and Massachusetts Institute of Technology (MIT)

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48.

Accounting for Financial Instruments: An Option Pricing- Based Approach to Measuring Corporate Debt Components

Posted: 28 Apr 1998
Mary E. Barth, Wayne R. Landsman and Richard J. Rendleman
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School and University of North Carolina at Chapel Hill

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49.

Revalued Financial Tangible, and Intangible Assets: Associations with Share Prices and Non Market-Based Value Estimates

Journal of Accounting Research, Vol. 36, 1998
Posted: 08 Apr 1998 Last Revised: 25 Dec 2010
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting

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50.

Revaluations of Fixed Assets and Future Firm Performance: Evidence from the U.K.

Posted: 27 Feb 1998
David Aboody, Mary E. Barth and Ron Kasznik
University of California, Los Angeles (UCLA) - Accounting Area, Stanford University - Graduate School of Business and Stanford Graduate School of Business

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51.

Valuation Characteristics of Equity Book Value and Net Income: Tests of the Abandonment Option Hypothesis

Posted: 30 Sep 1996
Mary E. Barth, William H. Beaver and Wayne R. Landsman
Stanford University - Graduate School of Business, Stanford University and University of North Carolina Kenan-Flagler Business School

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52.

Share Repurchase Decisions and Market Reaction: Accounting, Information Asymmetry, and Investment Opportunities

Posted: 23 Sep 1996
Mary E. Barth and Ron Kasznik
Stanford University - Graduate School of Business and Stanford Graduate School of Business

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53.

The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

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The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 2, Fall 1996
Posted: 26 Jun 1996
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business

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The Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research

Posted: 04 Dec 1995
Mary E. Barth and Sanjay Kallapur
Stanford University - Graduate School of Business and Indian School of Business

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54.

International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

CONTEMPORARY ACCOUNTING RESEARCH, Vol 13, No 1, Spring 1996
Posted: 06 Mar 1996
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting

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International Accounting Differences and Their Relation to Share Prices: Evidence from U.K., Australian, and Canadian Firms

Posted: 30 Oct 1995
Mary E. Barth and Greg Clinch
Stanford University - Graduate School of Business and University of Melbourne - Department of Accounting

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55.

Differential Information Environments: Effects on Cost of Capital and Reflection in Share Prices of Recognized and Disclosed Accounting Amounts

Posted: 05 Jun 1995
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management

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56.

Financial Analysts and the Pricing of Accruals

Stanford Research Paper No. 1693
Number of pages: 66 Posted: 21 Jul 2001
Mary E. Barth and Amy P. Hutton
Stanford University - Graduate School of Business and Boston College - Carroll School of Management
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Accruals; Cash flow; Financial analysts; Share prices; Mispricing; Information symmetry