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12 outubro 2015

Contribuições Seminais para a Literatura Contábil


Até o momento apenas 6 trabalhos ganharam o prêmio Contribuições Seminais para a Literatura Contábil da American Accounting Association:


2013 — "Earnings, Book Values, and Dividends in Security Valuation"
by James Ohlson
Contemporary Accounting Research, Volume 11, Issue 2 (Spring 1995)
pp. 661-687.

2007 — "Relevance Lost: The Rise and Fall of Management Accounting"
by H. Thomas Johnson and Robert S. Kaplan
Harvard Business School Press 1987

2004 — "Towards a Positive Theory of the Determination of Accounting Standards"
by Ross L. Watts and Jerold L. Zimmerman
The Accounting Review (January) 1978

1994 — "Economic Incentives in budgetary Control Systems"
by Joel S. Demski and Gerald A. Feltham
The Accounting Review (April) 1978

1989 — "Information Content of Annual Earnings Announcements"
by William H. Beaver
Journal of Accounting Research 1968

1986 — "An Empirical Evaluation of Accounting Income Numbers"
by Ray Ball and Philip Brown
Journal of Accounting Research 1968

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