Discussion of "The effect of alternative accounting measurement bases on investors' assessments of managers' stewardship"

Scott A. Emett, Mark W. Nelson

Research output: Contribution to journalArticlepeer-review

2 Scopus citations

Abstract

Anderson, Brown, Hodder, and Hopkins (ABHH, in press) provide experimental evidence that investors are better able to assess management stewardship and firm value when financial statements highlight fair-value information rather than amortized-cost information. We focus our discussion on five methodological choices that the authors make. We consider how those choices affect the generality of ABHH's results, consider an alternative theoretical explanation for those results, and suggest opportunities for future research that build on ABHH's work.

Original languageEnglish (US)
Pages (from-to)115-118
Number of pages4
JournalAccounting, Organizations and Society
Volume46
DOIs
StatePublished - Oct 1 2015
Externally publishedYes

ASJC Scopus subject areas

  • Accounting
  • Sociology and Political Science
  • Organizational Behavior and Human Resource Management
  • Information Systems and Management

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