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Accounting and Business Research Volume 37, 2007 - Issue sup1: Special Issue: International Accounting Policy Forum
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Articles

The SEC rules historical cost accounting: 1934 to the 1970s

Stephen A. Zeff Rice University, Houston, Texas, USA
Pages 49-62 | Published online: 28 Feb 2012

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Sudipta Basu & Martin F. Grace. (2022) Insurance: in or out of the ‘too difficult’ box?. Accounting and Business Research 52:5, pages 510-535.
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Thorsten Sellhorn & Christian Stier. (2019) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. European Accounting Review 28:3, pages 573-603.
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Jannis Bischof & Holger Daske. (2016) Interpreting the European Union’s IFRS Endorsement Criteria: The Case of IFRS 9. Accounting in Europe 13:2, pages 129-168.
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Christopher Nobes. (2015) Accounting for capital: the evolution of an idea. Accounting and Business Research 45:4, pages 413-441.
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Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta & Peter Walton. (2014) Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Accounting in Europe 11:2, pages 149-184.
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Stephen A. Zeff. (2010) A Comment on ‘Delegation’. Accounting in Europe 7:1, pages 123-125.
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StephenA. Zeff. (2010) The ICAEW's Recommendations on Accounting Principles and secrecy of process. Accounting and Business Research 40:3, pages 279-285.
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David Gwilliam & Richard H.G. Jackson. (2008) Fair value in financial reporting: Problems and pitfalls in practice. Accounting Forum 32:3, pages 240-259.
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Ray Ball. (2023) Accounting for Inflation: The Dog That Didn't Bark. Abacus 60:1, pages 1-12.
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Massimo Costa, Stefano Coronella, Giuseppe Valenza & Antonio D'Andreamatteo. (2024) Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991). Critical Perspectives on Accounting 99, pages 102728.
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R.K. Srivastava. (2023) Convergence of accounting problems and progress. Journal of Management Research and Analysis 10:4, pages 238-242.
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Selina Orthaus, Christoph Pelger & Christoph Kuhner. (2022) The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*. Contemporary Accounting Research 40:1, pages 41-88.
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Corinne Cortese, Lee Moerman & Millicent Chang. (2021) Is the extractive industries standard still fit for purpose?. Accounting & Finance 62:2, pages 2807-2838.
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Karthik Ramanna. (2022) Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism. Accounting, Economics, and Law: A Convivium 12:2, pages 81-151.
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Maria Elena Olante & Ugo Lassini. (2022) Investment property: Fair value or cost model? Recent evidence from the application of IAS 40 in Europe. Advances in Accounting 56, pages 100568.
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Christopher Nobes & Christian Stadler. (2021) Towards a Solution to the Variety in Accounting Practices of Extractive Firms under IFRS. Australian Accounting Review 31:4, pages 273-285.
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Tiago Cardao-Pito. (2020) Enlightenment value theories and the three levels in fair value accounting. Accounting History 25:4, pages 625-635.
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Ryan McDonough, Argyro Panaretou & Catherine Shakespeare. (2020) Fair value accounting: Current practice and perspectives for future research. Journal of Business Finance & Accounting 47:3-4, pages 303-332.
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Eduard Braun. (2019) The Ecological Rationality of Historical Costs and Conservatism. Accounting, Economics, and Law: A Convivium 9:1.
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. 2018. William A. Paton: A Study of his Accounting Thought. William A. Paton: A Study of his Accounting Thought 143 157 .
Noor Houqe. (2018) A review of the current debate on the determinants and consequences of mandatory IFRS adoption. International Journal of Accounting & Information Management 26:3, pages 413-442.
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Stephen A. Zeff. (2018) An Introduction to Corporate Accounting Standards : Detecting Paton's and Littleton's Influences . Accounting Historians Journal 45:1, pages 45-67.
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Lisa Baudot. (2018) On Commitment Toward Knowledge Templates in Global Standard Setting: The Case of the FASB‐IASB Revenue Project. Contemporary Accounting Research 35:2, pages 657-695.
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Stephen A. Zeff. (2018) The omnipresent influence of the SEC in the work of the Accounting Principles Board, 1959–1973. Journal of Accounting and Public Policy 37:3, pages 254-263.
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Claudia Orellana Fuentes & Digna Azúa Álvarez. (2017) Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético. Estudios Gerenciales 33:142, pages 102-111.
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Michael E Doron. (2016) The Securities Acts and public accounting: Financial statement audits as symbolic reform. Accounting History 21:2-3, pages 329-343.
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Neringa Stonciuviene, Danute Zinkeviciene & Lina Martirosianiene. 2016. Business Challenges in the Changing Economic Landscape - Vol. 1. Business Challenges in the Changing Economic Landscape - Vol. 1 37 58 .
Roekhudin, Iwan Triyuwono, Eko Ganis Sukoharsono & Rosidi. (2015) Fair Value Measurements (FVMs) Rejection and Reconstruction: A Phenomenological Study of Internal Accountant Response towards FV Accounting and Reporting. Procedia - Social and Behavioral Sciences 211, pages 880-889.
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R.H. Macve. (2015) Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China. The British Accounting Review 47:2, pages 124-141.
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Carsten Erb & Christoph Pelger. (2015) “Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting. Accounting, Organizations and Society 40, pages 13-40.
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Stephen A. Zeff. (2014) A Evolução do IASC para o IASB e os Desafios Enfrentados. Revista Contabilidade & Finanças 25:spe, pages 300-320.
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Phillip de Jager. (2014) Fair value accounting, fragile bank balance sheets and crisis: A model. Accounting, Organizations and Society 39:2, pages 97-116.
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Sebastian Hoffmann & Dominic Detzen. (2013) The regulation of asset valuation in Germany. Accounting History 18:3, pages 367-389.
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Thomas A Lee. (2013) Reflections on the origins of modern accounting. Accounting History 18:2, pages 141-161.
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Stephen A. Zeff. (2013) evolución del IASC al IASB, y los retos que enfrenta. Contaduría Universidad de Antioquia:60, pages 119-164.
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Corinne Cortese. (2011) Standardizing oil and gas accounting in the US in the 1970s: Insights from the perspective of regulatory capture. Accounting History 16:4, pages 403-421.
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STEPHEN A. ZEFF & VAUGHAN S. RADCLIFFE. (2010) The Ontario Securities Commission on Accounting and Auditing from the 1960s to 2008 – Part 1: 1960s to 1985*. Accounting Perspectives 9:1, pages 29-53.
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RICHARD MACVE. (2010) The Case for Deprival Value. Abacus 46:1, pages 111-119.
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Stephen A. Zeff. (2008) IFRS Developments in the USA and EU, and Some Implications for Australia. Australian Accounting Review 18:4, pages 275-282.
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Stephen A. Zeff. (2021) Evolution of U.S. Regulation and the Standard-Setting Process for Financial Reporting: 1930s to the Present. SSRN Electronic Journal.
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Christopher William Nobes & Christian Stadler. (2020) Towards a Solution to the International Variety in the Accounting Practices of Extractive Firms Under IFRS. SSRN Electronic Journal.
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Karthik Ramanna. (2018) Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism. SSRN Electronic Journal.
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Thorsten Sellhorn & Christian Stier. (2017) Fair Value Measurement for Long-Lived Operating Assets: Research Evidence. SSRN Electronic Journal.
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Ross L. Watts & Luo Zuo. (2016) Understanding Practice and Institutions: A Historical Perspective. SSRN Electronic Journal.
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Richard H. Macve. (2014) What Should Be the Nature and Role of a Revised Conceptual Framework for International Accounting Standards?. SSRN Electronic Journal.
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Richard H. Macve. (2013) Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China. SSRN Electronic Journal.
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Nurul Houqe, Reza M. Monem & Peter Clarkson. (2013) Understanding IFRS Adoption: A Review of Current Debate and Consequences. SSRN Electronic Journal.
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Hans Bonde Christensen & Valeri V. Nikolaev. (2002) Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?. SSRN Electronic Journal.
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Sabine Böckem & Ulf Schiller. (2009) Level Playing Fields in Regulated Network Industries: Cost-Based Access Pricing, Depreciation, and Capacity Choice. SSRN Electronic Journal.
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Jani Taipaleenmaki & Seppo Ikaheimo. (2009) On the Convergence of Financial Accounting and Management Accounting. SSRN Electronic Journal.
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Taka Fujioka, Seitaro Seko & Pongsak Hoontrakul. (2008) The State of Fair Value Accounting, Global Financial Crisis and Implications to Thailand. SSRN Electronic Journal.
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Hans Bonde Christensen & Valeri V. Nikolaev. (2012) Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?. SSRN Electronic Journal.
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