Comment on the IASB Discussion Paper ‘Preliminary Views on Revenue Recognition in Contracts with Customers’

References

• Alexander , D. 2006 . Legal certainty, European-ness and Realpolitik . Accounting in Europe , 3 : 65 – 80 .
   Google Scholar
• Altamuro , J. , Beatty , A. L. and Weber , J. 2005 . The effects of accelerated revenue recognition on earnings management and earnings informativeness: evidence from SEC Staff Accounting Bulletin No. 101 . The Accounting Review , 80 : 373 – 401 .
   Web of Science ®Google Scholar
• Antle , R. and Demski , J. S. 1989 . Revenue recognition . Contemporary Accounting Research , 5 : 423 – 451 .
   Google Scholar
• Arnegger , M. and Hofmann , C. 2007 . Periodisierung von Erfolgskomponenten zur Steuerung langfristiger Aufträge . Zeitschrift für Betriebswirtschaft , 77 : 115 – 139 .
   Google Scholar
• Baker , C. R. and Hayes , R. 2004 . Reflecting form over substance: the case of Enron Corp . Critical Perspectives on Accounting , 15 : 767 – 785 .
   Google Scholar
• Ball , R. and Shivakumar , L. 2005 . Earnings quality in UK private firms: comparative loss recognition timeliness . Journal of Accounting & Economics , 39 : 83 – 128 .
   Web of Science ®Google Scholar
• Ball , R. and Shivakumar , L. 2006 . The role of accruals in asymmetrically timely gain and loss recognition . Journal of Accounting Research , 44 : 207 – 242 .
   Web of Science ®Google Scholar
• Barley , B. 1995 . Determining the stage at which it is appropriate to recognize profit under long-term contracts . Journal of Business Finance & Accounting , 22 : 713 – 731 .
   Google Scholar
• Bowen , R. M. , Davis , A. K. and Rajgopal , S. 2002 . Determinants of revenue-reporting practices for Internet firms . Contemporary Accounting Research , 19 : 523 – 562 .
   Web of Science ®Google Scholar
• Cerf , A. R. 1975 . Accounting for retail land sales . The Accounting Review , : 451 – 465 .
   Web of Science ®Google Scholar
• Chamberlain , S. 2002 . Discussion of ‘Determinants of revenue-reporting practices for Internet firms’ . Contemporary Accounting Research , 19 : 563 – 572 .
   Web of Science ®Google Scholar
• Choi , W. 2007 . Bank relationships and the value relevance of the income statement: evidence from income-statement conservatism . Journal of Business Finance & Accounting , 34 : 1051 – 1072 .
   Web of Science ®Google Scholar
• Christensen , J. A. and Demski , J. S. 2003 . Accounting Theory – An Information Content Perspective , Boston : McGraw-Hill .
   Google Scholar
• Clor-Proell , S. and Nelson , M. W. 2007 . Accounting standards, implementation guidance, and example-based reasoning . Journal of Accounting Research , 45 : 699 – 730 .
   Web of Science ®Google Scholar
• Davis , A. K. 2002 . The value relevance of revenue for Internet firms: does reporting grossed-up or barter revenue make a difference? . Journal of Accounting Research , 40 : 445 – 477 .
   Web of Science ®Google Scholar
• Dichev , I. D. 2008 . On the balance sheet-based model of financial reporting . Accounting Horizons , 22 : 453 – 470 .
   Web of Science ®Google Scholar
• Dichev , I. D. and Tang , V. W. 2008 . Matching and the changing properties of accounting earnings over the last 40 years . The Accounting Review , 83 : 1425 – 1460 .
   Web of Science ®Google Scholar
• Dobler , M. 2008 . Rethinking revenue recognition – the case of construction contracts under International Financial Reporting Standards . International Journal of Revenue Management , 2 : 1 – 22 .
   Google Scholar
• Dutta , S. and Reichelstein , S. 2005 . Accrual accounting for performance evaluation . Review of Accounting Studies , 10 : 527 – 552 .
   Web of Science ®Google Scholar
• Dutta , S. and Zhang , X.-J. 2002 . Revenue recognition in a multiperiod agency setting . Journal of Accounting Research , 40 : 67 – 83 .
   Web of Science ®Google Scholar
• Friedman , L. A. 1978 . An exit-price income statement . The Accounting Review , 53 : 18 – 30 .
   Web of Science ®Google Scholar
• Glover , J. 2004 . Discussion – a model of auditing under bright-line accounting standards . Journal of Accounting, Auditing, and Finance , 19 : 561 – 564 .
   Google Scholar
• Guenther , D. A. and Sansing , R. C. 2000 . Valuation of the firm in the presence of temporary book-tax differences: the role of deferred tax assets and liabilities . The Accounting Review , 75 : 1 – 12 .
   Web of Science ®Google Scholar
• Hofmann , C. 2005 . Gestaltung von Erfolgsrechnungen zur Steuerung langfristiger Projekte . Zeitschrift für betriebswirtschaftliche Forschung , 57 : 689 – 716 .
   Google Scholar
• Larson , R. K. and Brown , K. L. 2004 . Where are we with long-term contract accounting? . Accounting Horizons , 18 : 207 – 219 .
   Google Scholar
• Liang , P. J. 2000 . Accounting recognition, moral hazard, and communication . Contemporary Accounting Research , 17 : 457 – 490 .
   Google Scholar
• Liang , P. J. 2001 . Recognition: an information content perspective . Accounting Horizons , 15 : 223 – 242 .
   Google Scholar
• Liang , P. J. 2004 . Equilibrium earnings management, incentive contracts and accounting standards . Contemporary Accounting Research , 21 : 685 – 717 .
   Web of Science ®Google Scholar
• Liang , P. J. and Zhang , X.-J. 2006 . Accounting treatment of inherent versus incentive uncertainties and the capital structure of the firm . Journal of Accounting Research , 44 : 145 – 176 .
   Web of Science ®Google Scholar
• Marquardt , C. A. and Wiedman , C. I. 2004 . How are earnings managed? An examination of specific accruals . Contemporary Accounting Research , 21 : 461 – 491 .
   Web of Science ®Google Scholar
• Mohnen , A. and Bareket , M. 2007 . Performance measurement for investment decisions under capital constraints . Review of Accounting Studies , 12 : 1 – 22 .
   Web of Science ®Google Scholar
• Nelson , M. W. , Elliot , J. A. and Tarpley , R. L. 2003 . How are earnings managed? Examples from auditors . Accounting Horizons , : 17 – 35 .
   Google Scholar
• Nobes , C. 2006 . Revenue recognition and EU endorsement of IFRS . Accounting in Europe , 3 : 81 – 89 .
   Google Scholar
• PAAinE (2007) Revenue recognition – a European contribution, July.
   Google Scholar
• Prakash, R. and Sinha, N. (2009) Deferred revenues and the matching of revenues and expenses, Working Paper, College of William and Mary, and Boston University.
   Google Scholar
• Samuelson , R. A. 1993 . Accounting for liabilities to perform services . Accounting Horizons , 7 : 32 – 45 .
   Google Scholar
• Schöndube , J. R. 2008 . Early versus late effort in dynamic agencies with unverifiable information . Business Research , 1 : 165 – 186 .
   Google Scholar
• Srivastava, A. (2008) Do firms use flexibility in revenue-recognition rules to convey value-relevant information or to manage earnings?, Working Paper, Texas A&M University.
   Google Scholar
• Trotman , K. T. and Zimmer , I. R. 1986 . Revenue recognition in the construction industry: an experimental study . Abacus , 22 : 136 – 147 .
   Web of Science ®Google Scholar
• Wüstemann , J. and Kierzek , S. 2005 . Revenue recognition under IFRS revisited: conceptual models, current proposals and practical consequences . Accounting in Europe , 3 : 69 – 106 .
   Google Scholar
• Wüstemann , J. and Kierzek , S. 2007 . Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge . Zeitschrift für betriebswirtschaftliche Forschung , 59 : 882 – 913 .
   Google Scholar
• Wüstemann , J. and Kierzek , S. 2008 . Betriebswirtschaftliche Bilanzrechtsforschung und Grundsätze ordnungsmäßiger Gewinnrealisierung für Werkverträge . Zeitschrift für Betriebswirtschaft , 79 : 31 – 58 .
   Google Scholar
• Zhang , Y. 2004 . Revenue recognition timing and attributes of reported revenue: the case of software industry's adoption of SOP 91-1 . Journal of Accounting & Economics , 39 : 535 – 561 .
   Web of Science ®Google Scholar