SSRN logo
Public User
Advanced Search

Richard H. Macve

London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Professor of Accounting

Houghton Street

London WC2A 2AE

United Kingdom

  • London School of Economics & Political Science (LSE) - Department of Accounting and Finance

    • Email
    • Tel: +44 20 7955 6138
    • Fax: +44 20 7955 7420
View CV
SCHOLARLY PAPERS

16

DOWNLOADS
Rank 5,992

SSRN RANKINGS

Top 5,992

in Total Papers Downloads

5,999

CITATIONS
Rank 28,900

SSRN RANKINGS

Top 28,900

in Total Papers Citations

8

Scholarly Papers (16)

Actions:
Email selected abstracts
1.

Market Consistent Embedded Values as 'Fair Value' Measurements for Life Insurance Accounting: A Step Too Far With Finance Theory?

Number of pages: 53 Posted: 11 Jan 2007
Joanne Horton, Richard H. Macve and George Serafeim
University of Exeter Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Downloads 1,763 (6,548)
Citation 1

Abstract:

Fair Value, Life Insurance, Embedded Values, Market Efficiency, Risk

2.

Hicksian Income in the Conceptual Framework

Downloads 863 ( 21,705)
Citation 3

Hicksian Income in the Conceptual Framework

Number of pages: 41 Posted: 31 Mar 2010
Michael Bromwich, Richard H. Macve and Shyam Sunder
London School of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Yale University - School of Management
Downloads 860 (21,433)
Citation 3

Abstract:

Income, Hicks, Conceptual Framework, FASB, IASB, Assets, Interest Rates, Conventions, Executive Stock Options

Hicksian Income in the Conceptual Framework

Abacus, Vol. 46, No. 3, pp. 348-376, September 2010
Number of pages: 29 Posted: 30 Aug 2010
Michael Bromwich and Richard H. Macve
London School of Economics and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 3 (560,409)
Citation 3
  • Add to Cart

Abstract:

Hicksian Income in the Conceptual Framework

Abacus, Vol. 46, No. 3, pp. 348-376, September 2010
Posted: 09 Feb 2011 Last Revised: 16 Aug 2011
Michael Bromwich, Richard H. Macve and Shyam Sunder
London School of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Yale University - School of Management

Abstract:

Assets, Conceptual Framework, Conventions, Executive Stock Options, FASB, Hicks, IASB, Income, Interest Rates

3.

‘Deprival Value’ vs ‘Fair Value’ Measurement for Contract Liabilities: How to Resolve the ‘Revenue Recognition’ Conundrum?

Accounting and Business Research, 41, no. 5: 491–514.,
Number of pages: 48 Posted: 07 Jul 2006 Last Revised: 19 Jul 2013
Joanne Horton, Richard H. Macve and George Serafeim
University of Exeter Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Downloads 830 (21,298)
Citation 2

Abstract:

Fair value, deprival value, contract liabilities, revenue recognition

4.

An Experiment in Fair Value Accounting? The State of the Art in Research and Thought Leadership on Accounting for Life Assurance in the UK and Continental Europe

ICAEW, Forthcoming
Number of pages: 141 Posted: 29 Sep 2007
Joanne Horton, Richard H. Macve and George Serafeim
University of Exeter Business School, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Harvard University - Harvard Business School
Downloads 666 (28,477)
Citation 2

Abstract:

Insurance, fair value, measurement base, performance measurement

5.

Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China

British Accounting Review, Forthcoming
Number of pages: 50 Posted: 02 Feb 2014
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 352 (53,143)

Abstract:

Business history, China, comparative international accounting history, conceptual framework, conservatism, fair value, institutional rationalised myth

6.

What Should Be the Nature and Role of a Revised Conceptual Framework for International Accounting Standards?

Number of pages: 24 Posted: 02 Feb 2014
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 193 (90,837)

Abstract:

comparability, global financial reporting, International Financial Reporting Standards, Conceptual Framework, China

7.

Comment on IASB/FASB 2011 ED on Revenues from Contracts with Customers

American Accounting Association, Financial Accounting Standards Committee 2011-2012 Working Paper, Received by Financial Accounting Standards Board (FASB) as 2011-230 Comment Letter No. 94, on 13 March 2012
Number of pages: 18 Posted: 08 Jan 2013
Yuri Biondi, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John M Lacey, Richard H. Macve and Eiko Tsujiyama
French National Center for Scientific Research (CNRS), Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting, California State University, Long Beach, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Waseda University - Graduate School of Commerce
Downloads 145 (139,207)

Abstract:

revenue recognition, income to the firm, structuring opportunities

8.

The Development of Chinese Accounting and Bookkeeping before 1850: Initial Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)

Number of pages: 37 Posted: 10 Feb 2015
Weipeng Yuan, Richard H. Macve and Debin Ma
Chinese Academy of Social Sciences (CASS) - Institute of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and London School of Economics & Political Science (LSE) - Department of Economic History
Downloads 132 (147,957)

Abstract:

Chinese accounting archives of late Qīng era, Chinese business history, Sūzhōu măzì, double-entry bookkeeping (DEB)

9.

'Old Hens Make the Best Soup': Accounting for the Earnings Process and the IASB/FASB Attempts to Reform Revenue Recognition Accounting Standards

Accounting in Europe, 2014, Vol. 11, No. 1, 13-33
Number of pages: 36 Posted: 23 Apr 2014 Last Revised: 25 Apr 2014
Yuri Biondi, Eiko Tsujiyama, Jonathan C. Glover, Nicole Thorne Jenkins, Bjorn Jorgensen, John M Lacey and Richard H. Macve
French National Center for Scientific Research (CNRS), Waseda University - Graduate School of Commerce, Columbia Business School, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics, London School of Economics & Political Science (LSE) - Department of Accounting, California State University, Long Beach and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 108 (142,664)

Abstract:

revenue recognition, income to the firm, structuring opportunities

10.

A Genealogy of Myths About the Rationality of Accounting in the West and in the East

Number of pages: 33 Posted: 02 Feb 2014
Keith Hoskin, Debin Ma and Richard H. Macve
Warwick Business School, London School of Economics & Political Science (LSE) - Department of Economic History and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 99 (175,449)

Abstract:

Double-entry bookkeeping, China, myths, economic rationality

11.

The Development of China's Auditing Profession: Globalizing Translation Meets Self-Determination in Identity Construction

Number of pages: 91 Posted: 10 Feb 2015
Shuwen Deng and Richard H. Macve
Shanghai Stock Exchange and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 81 (135,669)

Abstract:

Audit firms, China

12.

'Trading Places': A UK (and IFRS) Comment

Number of pages: 13 Posted: 02 Feb 2014
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 26 (380,836)

Abstract:

IFRS, Myths, Actors, Research, Education

13.

The Development of Chinese Accounting and Bookkeeping Before 1850: Insights from the Tŏng Tài Shēng Business Account Books (1798-1850)

(LSE) The London School of Economics and Political Science, Economic History Working Papers No. 220/2015
Number of pages: 37 Posted: 15 May 2015
Weipeng Yuan, Richard H. Macve and Debin Ma
Chinese Academy of Social Sciences (CASS) - Institute of Economics, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and London School of Economics & Political Science (LSE) - Department of Economic History
Downloads 16 (296,223)

Abstract:

Chinese accounting archives of late Qīng era, Chinese business history, Sūzhōu măzì, double-entry bookkeeping (DEB)

14.

Contesting the Indigenous Development of 'Chinese Double-Entry Bookkeeping' and its Significance in China's Economic Institutions and Business Organization Before c.1850

Number of pages: 52 Posted: 10 Feb 2015
Keith Hoskin and Richard H. Macve
Warwick Business School and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 13 (380,836)

Abstract:

Chinese accounting, double-entry, Sombart thesis, intercultural translation, mercantile capitalism

15.

Rational Evolution or Socially Constructed Counter-Myth? Cross-Cultural Perceptions of the Development of Chinese Commercial Accounting Up to C.1850 and Its Significance

Number of pages: 62 Posted: 10 Jun 2017
Keith Hoskin, Debin Ma and Richard H. Macve
Warwick Business School, London School of Economics & Political Science (LSE) - Department of Economic History and London School of Economics & Political Science (LSE) - Department of Accounting and Finance
Downloads 0 (520,508)

Abstract:

Chinese accounting, double-entry bookkeeping, writing, Sombart thesis, cross-cultural translation, mercantile capitalism

16.

Insights to be Gained from the Study of Ancient Accounting History: Some Reflections on the New Edition of Finley's the Ancient Economy

European Accounting Review, Vol. 11, No. 2, July 2002
Posted: 23 Sep 2002
Richard H. Macve
London School of Economics & Political Science (LSE) - Department of Accounting and Finance

Abstract:

Submit a Paper Section 508 Text Only Pages

Quick Links

Research Paper Series Conference Papers Partners in Publishing Organization Homepages Newsletter Sign Up

Rankings

Top Papers Top Authors Top Organizations

About

SSRN Objectives Network Directors Presidential Letter Announcements Contact us FAQs
Elsevier logo
Copyright Terms and Conditions Privacy Policy

Cookies are used by this site. To decline or learn more, visit our Cookies page. This page was processed by apollobot1 in 0.553 seconds

Relx Group logo