Regina Rosa

University of New Orleans - College of Business Administration

2000 Lakeshore Drive

New Orleans, LA 70148

United States

SCHOLARLY PAPERS

2

DOWNLOADS

159

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (2)

1.

The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations

International Journal of Accounting, Forthcoming
Number of pages: 35 Posted: 01 May 2020 Last Revised: 08 Jun 2020
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business
Downloads 107 (298,076)

Abstract:

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asset revaluations, matching, fair value accounting, IFRS

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Kelley School of Business Research Paper No. 2020-59
Number of pages: 39 Posted: 30 Mar 2020 Last Revised: 30 Apr 2020
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business
Downloads 52 (454,303)
Citation 2

Abstract:

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Upward Asset Revaluations; Income-Decreasing Accounting Choice, Forecast Dispersion, Return Volatility, Cost of Capital, Precommitment

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Contemporary Accounting Research, Forthcoming
Posted: 27 May 2020
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business

Abstract:

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upward asset revaluations, income-decreasing accounting choice, forecast dispersion, return volatility, cost of capital, precommitment