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Financial Reporting and Standard Setting Bibliography U-Z

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Uecker, W. C. 1977. An inquiry into the need for currently feasible extensions of the attest function in corporate annual reports. Accounting, Organizations and Society 2(1): 47-58.

Uecker, W. C. and W. R. Kinney, Jr. 1977. Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs. Accounting, Organizations and Society 2(3): 269-275.

Ugrin, J. C., M. D. Odom and R. L. Ott. Examining the effects of motive and potential detection on the anticipation of consequences for financial statement fraud. Journal of Forensic & Investigative Accounting 6(1): 151-180.

Van Arsdell, P. M. 1938. Problems of corporate-surplus administration. The Accounting Review (September): 275-285. (JSTOR link).

Van Cauwenberge, P. and I. De Beelde. 2007. On the IASB comprehensive income project: An analysis of the case for dual income display. Abacus 43(1): 1-26.

Van Lent, L. 1997. Pressure and politics in financial accounting regulation: The case of the financial conglomerates in the Netherlands. Abacus 33(1): 88-114.

Van Mourik, C. and Y. Katsuo. 2015. The IASB and ASBJ conceptual frameworks: Same objective, different financial performance concepts. Accounting Horizons (March): 199-216.

Van Ness, P. H. 1966. To reverse or not to reverse? The Accounting Review (January): 138-141. (JSTOR link).

Van Pelt, J. V. III. 1961. Giving attention to accruals and deferrals in interim reporting. N.A.A. Bulletin (April): 15-22.

Van Pelt, J. V. III. 1970. Interim reporting of financial statements. Management Accounting (February): 9-13.

Van Pelt, J. V. III. 1972. The future of accepted accounting principles. Management Accounting (March): 15-20.

Van Pelt, J. V. III. 1974. Accounting for future losses. Management Accounting (May): 25-29.

Van Pelt, J. V. III. 1975. Materiality. Management Accounting (June): 13-15, 24.

Van Riper, R. 1994. Setting Standards for Financial Reporting: FASB and the Struggle for Control of a Critical Process. Quorum Books.

Van Sickle, R. W. and S. L. Mendus. 1984. Producing financial statements faster. Management Accounting (August): 58-61.

Vance, L L. 1969. The road to reform of accounting principles. The Accounting Review (October): 692-703. (JSTOR link).

Vangermeersch, R. 1977. An improved income statement. Management Accounting (January): 29-33.

Vangermeersch, R. 1981. Let's recognize dissent in standard-making. Management Accounting (September): 53-59.

Vasarhelyi, M. A. 2012. Financial accounting standards should not matter: It's just a layer. Journal of Information Systems (Fall): 1-11.

Vasarhelyi, M. A., D. Y. Chan and J. P. Krahel. 2012. Consequences of XBRL standardization on financial statement data. Journal of Information Systems (Spring): 155-167.

Vatter, W. J. 1972. The state of the art. Abacus 8(1): 76-90.

Vendig, R. E. 2014. The basics of corporate trade. The CPA Journal (June): 64-66.

Venkatachalam, M. 1999. Are 20-F reconciliations between IAS and US-GAAP value-relevant? A discussion. Journal of Accounting and Economics (January): 313-318.

Vent, G. A., J. F. Cowling and S. Sevalstad. 1995. Cash flow comparability: Accounting for long-term debt under SFAS 95. Accounting Horizons (December): 88-96.

Verdi, R. S. 2012. Discussion of "Financial reporting frequency, information asymmetry, and the cost of equity". Journal of Accounting and Economics (October-December): 150-153.

Vergoossen, R. G. A. 1997. Changes in accounting policies and investment analysts' fixation on accounting figures. Accounting, Organizations and Society 22(6): 589-607.

Verrecchia, R. E. 1982. The use of mathematical models in financial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 1-42. (JSTOR link).

Verrecchia, R. E. 1986. Managerial discretion in the choice among financial reporting alternatives. Journal of Accounting and Economics (October): 175-195.

Verrecchia, R. E. 1996. Discussion of a model of two-tiered financial reporting. Journal of Accounting Research (Studies on Recognition, Measurement, and Disclosure Issues in Accounting, 1996): 75-82. (JSTOR link).

Verrecchia, R. E. 2012. The role of capital market settings in disclosure policy. Accounting Horizons (June): 385-387.

Vicknair, D. P. and J. R. Strawser. 1987. Reporting discontinued segments in a cash basis statement of changes in financial position. Accounting Horizons (September): 79-84.

Vickrey, D. W. 1985. Normative information qualities: A contrast between information-economics and FASB perspectives. Abacus 21(2): 115-130.

Vierling, F. 1924. The interest question. Journal of Accountancy (January): 11-27.

Vigeland, R. L. 1981. The market reaction to Statement of Financial Accounting Standards No. 2. The Accounting Review (April): 309-325. (JSTOR link).

Viger, C., R. Belzile and A. A. Anandarajan. 2008. Disclosure versus recognition of stock option compensation: Effect on the credit decisions of loan officers. Behavioral Research In Accounting 20(1): 93-113.

Vinnicombe, T. 2010. AAOIFI reporting standards: Measuring compliance. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 55-65.

Volkan, A. G. 1982. Accounting for unfunded pension costs. Management Accounting (May): 30-34.

Wade, F. J. 1924. Modern accountancy. Journal of Accountancy (December): 419-421.

Wade, H. H. 1931. Notes receivable discounted. The Accounting Review (December): 311-312. (JSTOR link).

Wade, H. H. 1931. Adjustments for goods in process. The Accounting Review (December): 312. (JSTOR link).

Wade, H. H. 1942. Accounting treatment of a bad-debt recovery. The Accounting Review (April): 193-194. (JSTOR link).

Wagenhofer, A. 1990. Voluntary disclosure with a strategic opponent. Journal of Accounting and Economics (March): 341-363.

Wagenhofer, A. 2011. Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle. Journal of Accounting and Economics (November): 228-234.

Wagner, R. M. 1976. Segmented reporting. Management Accounting (April): 29-32.

Wagner, S. and L. Dittmar. 2006. The unexpected benefits of Sarbanes-Oxley. Harvard Business Review (April): 133-140.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Liability and equity. Accounting Horizons (September): 305-307.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to FASB: Methods of accounting for business combinations: Recommendations of the G4+1 for achieving convergence. Accounting Horizons (September): 299-303.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, R. G. Jennings, G. J. Jones, K. Palepu, K. R. Petroni, S. G. Ryan and K. Schipper. 1999. AAA Financial Accounting Standards committee responses to IASC discussion paper: Shaping IASC for the future. Accounting Horizons (December): 443-452.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the FASB preliminary views: Reporting financial instruments and certain related assets and liabilities at fair value. Accounting Horizons (December): 501-508.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee responses: Response to the SEC concepts release on international accounting standards. Accounting Horizons (December): 489-499.

Wahlen, J. M., J. R. Boatsman, R. H. Herz, G. J. Jonas, K. G. Palepu, S. G. Ryan, K. Schipper, C. M. Schrand and D. J. Skinner. 2000. AAA Financial Accounting Standards committee response: Response to the special report of the G4-1, "Reporting financial performance: A proposed approach". Accounting Horizons (September): 365-379.

Walendowski, G. and M. A. Diamond. 1980. RRA - Will it work? Management Accounting (March): 21-25. (Reserve recognition accounting).

Wales, S. H. 1962. Intangible expenses and amortizing intangible assets. The Accounting Review (January): 96-98. (JSTOR link).

Walker, G. T. 1938. Goodwill on financial Statements. The Accounting Review (June): 174-182. (JSTOR link).

Walker, G. T. 1938. Nonpurchased goodwill. The Accounting Review (September): 253-259. (JSTOR link).

Walker, K. B. 2008. SOX, ERP, and BPM: A trifecta that can make your business run better. Strategic Finance (December): 46-53.

Walker, R. G. 1968. Disclosure by diversified companies. Abacus 4(1): 27-38.

Walker, R. G. 1976. An evaluation of the information conveyed by consolidated statements. Abacus 12(2): 77-115.

Walker, R. G. 1978. International accounting compromises: The case of consolidation accounting. Abacus 14(2): 97-111.

Walker, R. G. 1992. The SEC's ban on upward asset revaluations and the disclosure of current values. Abacus 28(1): 3-35.

Walker, R. G. 2003. Objectives of financial reporting. Abacus 39(3): 340-355.

Walker, R. G. 2007. Reporting entity concept: A case study of the failure of principles-based regulation. Abacus 43(1): 49-75.

Walker, R. G. 2009. Discussion of Lev, Radhakrishnan and Zhang. Abacus 45(3): 299-311.

Walker, R. G. and J. Mack. 1998. The influence of regulation on the publication of consolidated statements. Abacus 34(1): 48-74.

Walker, R. G. and S. Jones. 2003. Measurement: A way forward. Abacus 39(3): 356-374.

Walker, R. G. and S. P. Robinson. 1994. Competing regulatory agencies with conflicting agendas: Setting standards for cash flow reporting in Australia. Abacus 30(2): 119-139.

Walker, R. G. and S. P. Robinson. 1994. Related party transactions: A case study of inter-organizational conflict over the 'Development' of disclosure rules. Abacus 30(1): 18-43.

Walker, R. G., F. L. Clarke and G. W. Dean. 2000. Options for infrastructure reporting. 36(2): 123-159.

Walker, S. T. 1973. Visibility and materiality in interim reporting. Management Accounting (December): 23-27.

Wall, S. G. 1949. A detailed-posted general ledger through the use of tabulating equipment. N.A.C.A. Bulletin (September): 59-66.

Wallace, W. A. 1984. The effects of delays by accounting policy-setters in reconciling the accounting treatment of stock options and stock appreciation rights. The Accounting Review (April): 325-341. (JSTOR link).

Wallace, W. A. 1988. The irony of responding to regulators' pressures: The case of management letter precautionary representations. Accounting Horizons (March): 88-93.

Wallace, W. A. 1989. A historical view of the SEC's reports to Congress on oversight of the profession's self-regulatory process. Accounting Horizons (December): 24-39.

Wallace, W. A. 1994. The National Transportation Safety Board as a prototype for a more effective quality control inquiry committee. Accounting Horizons (March): 90-104.

Wallace, W. A. 2002. Mastery of the Financial Accounting Research System (FARS) Through Cases with FARS CD 2003. Wiley.

Waller, T. C. 1976. Accounting for stock options. Management Accounting (December): 29-31, 34.

Wallman, S. M. H. 1995. The future of accounting and disclosure in an evolving world: The need for dramatic change. Accounting Horizons (September): 81-91.

Wallman, S. M. H. 1996. The future of accounting and financial reporting Part II: The colorized approach. Accounting Horizons (June): 138-148.

Wallman, S. M. H. 1996. The future of accounting, Part III: Reliability and auditor independence. Accounting Horizons (December): 76-97.

Wallman, S. M. H. 1997. The future of accounting and financial reporting, Part IV: "Access" accounting. Accounting Horizons (June): 103-116.

Walter, H. E. II. and J. T. Sale. 1981. Financial reporting: A two-perspective issue. Management Accounting (June): 32-37. (Theoretical vs. implementation viewpoints).

Walter, J. E. 1955. The treatment of "footnote" liabilities. The Accounting Review (January): 95-102. (JSTOR link).

Walther, L. and S. Strickland. 2002. R&D accounting: A new millennium approach. Management Accounting Quarterly (Summer): 1-6 . All of the articles in this issue start on page 1.

Walther, L. M. 1982. A comparison of estimated and reported historical cost/constant dollar data. The Accounting Review (April): 376-383. (JSTOR link).

Walther, L. M. 1993. A case for required public forecasts. Management Accounting (March): 46-49.

Walton, S. 1908. Sinking funds and reserve accounts. Journal of Accountancy (October): 394-399.

Walton, S. 1914. Sale of depreciated assets. Journal of Accountancy (October): 316-332.

Walton, S. 1914. Sinking fund. Journal of Accountancy (August): 144-149.

Walton, S. 1914. Sinking funds again. Journal of Accountancy (September): 231-232.

Walton, S. 1915. Discount on capital stock. Journal of Accountancy (November): 392-394.

Walton, S. 1915. Students department: Cash discount as a penalty. Journal of Accountancy (May): 387-390.

Walton, S. 1915. Students department: Cost of breakage and leakage. Journal of Accountancy (February): 149-152.

Walton, S. 1915. Students department: Partnership liquidation. Journal of Accountancy (February): 146-148.

Walton, S. 1916. A national accounting standard. Journal of Accountancy (June): 464-466.

Walton, S. 1916. Bills of lading, problem-commissions and federal tax, and bond discount in consolidated balance sheet. Journal of Accountancy (August): 147-159.

Walton, S. 1916. Corporation accounting. Journal of Accountancy (January): 66-68.

Walton, S. 1916. Discount on long time notes. Journal of Accountancy (January): 68-69.

Walton, S. 1916. Interest and interest tables, sinking funds, valuing a leasehold, annuities, partial payments, bond tables, turnover, and necessity for national standard. Journal of Accountancy (October): 313-325.

Walton, S. 1916. Long and short sales, inter-branch accounts. Journal of Accountancy (June): 466-475.

Walton, S. 1916. Partnership adjustments. Journal of Accountancy (February): 152-153.

Walton, S. 1916. Profit due to increase in weight of merchandise, partnership adjustments, loose leaf books, and receiver's accounts. Journal of Accountancy (January): 69-77.

Walton, S. 1916. Realization and liquidation statement. Journal of Accountancy (January): 79-80.

Walton, S. 1916. Students' department. Journal of Accountancy (November): 394-406.

Walton, S. 1916. Trade acceptances, rediscounting by banks, bank acceptances, unrealized profits, dividends on treasury stock, interest as construction cost. Journal of Accountancy (July): 58-69.

Walton, S. 1916. Unissued capital stock. Journal of Accountancy (September): 233.

Walton, S. 1917. Partnerships. Journal of Accountancy (August): 134-145.

Walton, S. 1917. Practical application of theoretical knowledge. Journal of Accountancy (October): 276-282.

Walton, S. 1917. Students' department. Journal of Accountancy (January): 64-76.

Walton, S. 1917. Students' department. Journal of Accountancy (May): 389-398.

Walton, S. 1917. Students' department. Journal of Accountancy (March): 190-209.

Walton, S. 1917. Students' department. Journal of Accountancy (November): 403-410.

Walton, S. 1917. Students' department. Journal of Accountancy (December): 464-481.

Walton, S. 1917. Unissued stock and treasury stock. Journal of Accountancy (June): 455-459.

Walton, S. 1918. Consolidated statements. Journal of Accountancy (March): 225-237.

Walton, S. 1918. Surplus adjustment, and legal fees during and after construction. Journal of Accountancy (December): 460-472.

Walton, S. 1918. Vouchers: Distribution of expenses. Journal of Accountancy (November): 395-396.

Walton, S. 1918. What is goodwill worth?, Wrong posting of a correct entry. Journal of Accountancy (November): 384-390.

Walton, S. and A. Flume. 1915. Cash discount and prepaid freight. Journal of Accountancy (December): 468.

Walton, S. and A. Reinfeld. 1915. Accounts receivable discounted. Journal of Accountancy (December): 469-470.

Walton, S. and C. D. Marshall. 1916. Problem, corporation accounting. Journal of Accountancy (April): 299-304.

Walton, S. and C. Jacobs. 1915. Student department: Cash discount. Journal of Accountancy (May): 385-387.

Walton, S. and C. M. L. 1915. Bank accounts on the ledger. Journal of Accountancy (November): 394-396.

Walton, S. and E. G. Alfredson. 1915. Real estate subdivisions. Journal of Accountancy (April): 320-324.

Walton, S. and E. J. Meunier. 1916. Sinking funds, sinking funds and depreciation, stock with no face value, and test by double entry. Journal of Accountancy (February): 149-155.

Walton, S. and E. Porter. 1916. Stock with no par value. Journal of Accountancy (June): 475-476.

Walton, S. and F. R. Wheeler. 1916. Insurance policy as an asset. Journal of Accountancy (April): 297-299.

Walton, S. and G. A. G. 1915. Foreign shipments. Journal of Accountancy (June): 483-486.

Walton, S. and G. A. G. Students' department. Journal of Accountancy (December): 477-488.

Walton, S. and G. H. K. 1916. Inventory at cost or market. Journal of Accountancy (April): 304-306.

Walton, S. and H. A. Finney. 1918. Consolidated statements II. Journal of Accountancy (April): 303-320.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements III. Journal of Accountancy (May): 384-399.

Walton, S. and H. A. Finney. 1918. Students' department: Consolidated statements IV. Journal of Accountancy (June): 460-476.

Walton, S. and H. A. Finney. 1918. Students department: Partnership liquidation, donated real estate, opening partnership books, and tire guarantee. Journal of Accountancy (July): 60-72.

Walton, S. and H. M. C. 1915. Moving machinery as deferred charge. Journal of Accountancy (June): 480-481.

Walton, S. and H. N. Onion. 1915. Treasury stock sold at a premium. Journal of Accountancy (June): 481-482.

Walton, S. and J. W. Crosby. 1915. Fixed assets at cost or market. Journal of Accountancy (June): 482-483.

Walton, S. and R. C. Morrow. 1915. Premium or discount on bonds in sinking fund. Journal of Accountancy (May): 390-392.

Walton, S. and R. S. Curtis. 1915. Cash discount on returned goods. Journal of Accountancy (April): 317.

Walton, S. and T. L. Mcleod. 1915. Joint builder venture. Journal of Accountancy (December): 460-465.

Walton, S., B. L. Jennings, B. Segal and G. J. W. Students department: Cheques and drafts, developing real estate, organization expense, treasury stock, partnership settlements, discount on stock, and illegitimate C. P. A. questions. Journal of Accountancy (September): 230-241. (Illegitimate question on C.P.A. exam: Explain what is meant by memoriter accounts. Anonymous reply. 1915. Memoriter accounts. Journal of Accountancy (October): 322-323. The term is mentioned in Hatfield's Modern Accounting as a German term used for "the inclusion of unrealizable assets at a nominal value of one mark".).

Walton, S., C. H. Leckie and G. U. Stiff. 1915. Records destroyed by fire. Journal of Accountancy (June): 478-479.

Walton, S, E. H. Monaghan and J. E. Fitch. 1915. Treasury stock. Journal of Accountancy (May): 392-394.

Walton, S., et al. 1918. Carrying stock in other companies, express charges, bonus stock, increase in market price of fixed assets, making good previous losses of capital, interest on deferred purchase price. Journal of Accountancy (November): 388-395.

Walton, S., et al. 1918. Students' department: Institute examination, Accounting theory and practice May, 1918, delinquent stock subscriptions, discount on treasury stock, allocating general expense to departments, problem of unsatisfactory results, and sales of raw material. Journal of Accountancy (September): 222-237.

Walton, S., G. C. Hill, H. B. L., J. L. W. and S. C. B. 1916. Lost cheques, settlement with creditors, safety razor problem, sinking funds, stock sold at a discount, overdrafts of officers, and redeeming stock. Journal of Accountancy (March): 231-238.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institute examination, Accounting theory and practice May 1918, outside investments, interest on investments, and valuation of assets bought with treasury stock. Journal of Accountancy (October): 306-320.

Walton, S., H. A. Finney, et al. 1918. Students' department: Institution examination, Auditing May 1918, bond discount, depreciation on circulating containers, discount on bonds redeemed with stock, selling one company to another, increased value of fixed assets, partnership insurance, private ledger, and stock dividends. Journal of Accountancy (August): 143-156.

Walton, S., P. A. G., V. E. J. and E. Force. 1915. Students department: Items affecting different periods, installment notes, and interest as manufacturing cost. Journal of Accountancy (November): 387-391.

Walton, S., R. H. Montgomery, C. H. R., J. B. Abbot, et al. 1917. Students' department. Journal of Accountancy (February): 145-156.

Walton, S., R. S. Curtis, J. W. Cassin and F. O. Beerman. 1915. Students department: Negotiable paper and other topics. Journal of Accountancy (July): 58-70.

Walton, S., S. Komorski, et al. 1917. Students' department. Journal of Accountancy (April): 306-318.

Walton, S., T. G. Flynn and F. J. H. 1915. Notes receivable. Journal of Accountancy (April): 313-316.

Walton, S., W. C. Lam, R. B. Jenkins and W. W. Thompson. 1915. Students department: Installment sales, securing a creditor, trade discount, obsolescence as cause of depreciation, and capitalizing extraordinary expenses. Journal of Accountancy (August): 143-154.

Wampler, B., H. C. Smolinski and T. Vines. 2009. Making stronger statements: Cash flow and income. Strategic Finance (October): 42-49.

Wampler, B. M. and T. J. Phillips Jr. 1994. A case for fair value accounting for debt securities. Management Accounting (March): 46-49.

Wang, S. 1994. The relationship between financial reporting practices and the 1986 alternative minimum tax. The Accounting Review (July): 495-506. (JSTOR link).

Warfield, T. D. and J. J. Wild. 1992. Accounting recognition and the relevance of earnings as an explanatory variable for returns. The Accounting Review (October): 821-842. (JSTOR link).

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure draft: Proposed statement of financial accounting standards - Accounting for certain liabilities related to closure or removal of long-lived assets. Accounting Horizons (December): 137-141.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Accounting for transfers and services of financial assets and extinguishment of liabilities. Accounting Horizons (September): 178-181.

Warfield, T. D., J. Gribble, M. H. Lang, C. M. C. Lee, T. J. Linsmeier, S. H. Penman, D. Shores, J. H. Smith and R. G. Stephens. 1996. AAA Financial Accounting Standards Committee response to FASB exposure drafts: Proposed statement of financial accounting standards - Consolidated financial statements: Policy and procedures. Accounting Horizons (September): 182-185.

Warne, R. A. 1982. A controller looks at regulation. Management Accounting (June): 14-20.

Warner, S. E. Jr. and F. D. Whitehurst. 1987. Inconsistency in inventory loss measurements under the LCM rule. Journal of Accounting Education 5(2): 277-285.

Warner, S. E. Jr. and F. D. Whitehurst. 1988. The educational impact of unresolved conceptual issues in interest capitalization. Journal of Accounting Education 6(2): 209-217.

Warren, C. S. 1977. Characteristics of firms reporting consistency exceptions - A cross-sectional analysis. The Accounting Review (January): 150-161. (JSTOR link).

Warsame, H., D. Neu and C. V. Simmons. 2002. Responding to "Discrediting" events: Annual report disclosure responses to environmental fines. Accounting and the Public Interest (2): 22-40.

Watkins, A. L. and V. C. Brenner. 2003. Regulating external reporting in the municipal bond market: The relevance of nonfinancial information in evaluating hospital financial performance. Accounting and the Public Interest (3): 21-35.

Watrin, C. and R. Ullmann. 2012. Improving earnings quality: The effect of reporting incentives and accounting standards. Advances in Accounting: Incorporating Advances in International Accounting 28(1): 179-188.

Watt, G. C. 1965. Unrealized foreign exchange gains arising from funds borrowed in local currency. N.A.A. Bulletin (February): 3-11.

Watt, G. C. 1968. Unrealized foreign exchange gains and losses. Management Accounting (April): 31-38.

Watts, R. L. 1982. Discussion of the use of mathematical models in financial accounting. Journal of Accounting Research (Supplement: Studies on Current Research Methodologies in Accounting: A Critical Evaluation): 48-55. (JSTOR link).

Watts, R. L. 2003. Conservatism in accounting Part I: Explanations and implications. Accounting Horizons (September): 207-221.

Watts, R. L. 2003. Conservatism in accounting Part II: Evidence and research opportunities. Accounting Horizons (December): 287-301.

Watts, R. L. and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review (January): 112-134. (JSTOR link).

Watts, R. L. and J. L. Zimmerman. 1979. The demand for and supply of accounting theories: The market for excuses. The Accounting Review (April): 273-305. (JSTOR link).

Watts, R. L. and J. L. Zimmerman. 1986. Positive Accounting Theory. Prentice-Hall.

Watts, R. L. and R. W. Leftwich. 1977. The time series of annual accounting earnings. Journal of Accounting Research (Autumn): 253-271. (JSTOR link).

Waymire, G. 1985. Earnings volatility and voluntary management forecast disclosure. Journal of Accounting Research (Spring): 268-295. (JSTOR link).

Weathers, H. T. and C. A. Cheatham. 1976. Earnings statement for prediction, comparison, and evaluation. Management Accounting (March): 17-18, 26.

Weber, F. 1951. Restrictions on assets. The Accounting Review (January): 43-44. (JSTOR link).

Webster, G. R. 1913. Methods of writing off discount on bonds. Journal of Accountancy (September): 169-174.

Webster, G. R. 1919. Consolidated accounts. Journal of Accountancy (October): 258-272.

Weidenhammer, R. 1933. The accountant and the securities act. The Accounting Review (December): 272-278. (JSTOR link).

Weil, R. L. 1973. Reciprocal or mutual holdings: Allocating earnings and selecting the accounting method. The Accounting Review (October): 749-758. (JSTOR link).

Weil, R. L. 1973. The algorithm for lower-of-cost-or-market inventory valuation: Mathematical notation makes it easy. The Accounting Review (July): 598. (JSTOR link).

Weil, R. L. 1990. Role of the time value of money in financial reporting. Accounting Horizons (December): 47-67.

Weinstein, G. P. and N. A. Yacobozzi. 2010. New GAAP for multiple deliverables. Journal of Accountancy (June): 30-35.

Weinwurm, E. H. 1971. Modernizing the goodwill concept. Management Accounting (December): 31-34.

Weiser, H. J. 1977. A movement toward fair and meaningful reporting. Management Accounting (February): 13-16.

Weiss, W. F. 1907. Principal and income and some court decisions thereon of interest to the accountancy profession. Journal of Accountancy (July): 167-184.

Weiss, W. F. 1907. Principal and income with some court decisions thereon of interest to the accountancy profession. Journal of Accountancy (August): 247-260.

Weiss, W. F. 1907. Principal and income with some court decisions thereon of interest to the accountancy profession. Part III. Journal of Accountancy (September): 350-362.

Welke, W. R. 1988. Accounting for “negative salvage”. Journal of Accounting Education 6(2): 325-329.

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