Assets Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Accounting Theory Main Page | Financial Reporting Main Page

Note: Also see the Bibliography for Goodwill.

Abbosh, O., P. Unes, V. Savic and M. Moore. 2017. The big squeeze: How compression threatens old industries: Traditional assets-heavy companies may seem safe from explosive industry change, but there is trouble on the horizon. To stave off disaster, incumbents must transform their core operations while also growing into new businesses and industries. MIT Sloan Management Review (Summer): 86.

Aboody, D., M. E. Barth and R. Kasznik. 1999. Revaluations of fixed assets and future firm performance: Evidence from the UK. Journal of Accounting and Economics (January): 149-178.

Accounting Principles Board. 1970. Intangible assets. Opinion No. 17. AICPA.

Ackert, L. F., B. K. Church and P. Zhang. 2004. Asset prices and informed traders' abilities: Evidence from experimental asset markets.Accounting, Organizations and Society 29(7): 609-626.

Ackert, L. F., B. K. Church and P. Zhang. 2018. Informed traders' performance and the information environment: Evidence from experimental asset markets. Accounting, Organizations and Society (70): 1-15.

Adams, B., M. M. Frank and T. Perry. 2011. The potential for inflating earnings through the expected rate of return on defined benefit pension plan assets. Accounting Horizons (September): 443-464.

AICPA. 2007. Statement on Standards for Valuation Services (SSVS) 1, Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset. AICPA.

Alciatore, M., P. Easton and N. Spear. 2000. Accounting for the impairment of long-lived assets: Evidence from the petroleum industry. Journal of Accounting and Economics (April): 151-172.

Altieri, M. P. and R. A. Naegele. 2006. Protect retirement assets. Journal of Accountancy (January): 36-39.

Amey, L. R. 1984. Terborgh's asset replacement formula reconsidered. Contemporary Accounting Research 1(1): 64-76.

Amir, E. and S. Benartzi. 1998. The expected rate of return on pension funds and asset allocation as predictors of portfolio performance. The Accounting Review (July): 335-352.

Amir, E., Y. Guan and D. Oswald. 2010. The effect of pension accounting on corporate pension asset allocation. Review of Accounting Studies 15(2): 345-366.

Andrews, W. T. Jr. 1981. The evolution of APB Opinion No. 17 Accounting for intangible assets; A study of the U.S. position on accounting for goodwill. The Accounting Historians Journal 8(1): 37-49.

Angelica, R. et al. 1985. Asset mix is the key to investment strategy. FE: The Magazine for Financial Executives (September): 38-42.

Appleton, A., A. Barckow, C. A. Botosan, Y. Kawanishi, A. Kogasaka, A. Lennard, L. Mezon-Hutter, J. Sy and R. Villman. 2023. Perspectives on the financial reporting of intangibles. Accounting Horizons (March): 1-13.

Aquila, A. J. and C. L. Rice. 2007. Compensation as a Strategic Asset. AICPA.

Arora, A. and M. Ceccagnoli. 2006. Patent protection, complementary assets, and firms' incentives for technology licensing. Management Science (February): 293-308.

Arora, N., S. Richardson and I. Tuna. 2014. Asset reliability and security prices: Evidence from credit markets. Review of Accounting Studies 19(1): 363-395.

Atkinson, S. K. 1950. Replacing long-life assets for cost reduction. N.A.C.A. Bulletin (September): 12-26.

Attmore, R. H., C. B. Green, W. W. Holder, E. J. Mazur, et. al. 2005. Statement No. 46 of the Governmental Accounting Standards Board - Net Assets Restricted by Enabling Legislation: (An amendment of GASB Statement No. 34). Journal of Accountancy (March): 106-107.

Avery, H. G. 1942. Accounting for intangible assets. The Accounting Review (October): 354-363.

Avery, H. G. 1956. The relative importance of fixed assets. The Accounting Review (July): 435-438.

Bacon, P. W. and R. W. Haessler. 1975. Simulation and the capital asset pricing model: A comment. Decision Sciences 6(1): 202-204.

Badia, M., M. E. Barth, M. Duro and G. Ormazabal. 2020. Firm risk and disclosures about dispersion of asset values: Evidence from oil and gas reserves. The Accounting Review (January): 1-29.

Balakrishnan, K. and A. Ertan. 2019. Bank asset transparency and credit supply. Review of Accounting Studies 24(4): 1359-1391.

Baldenius, T. 2006. Discussion of “Divisional performance measurement and transfer pricing for intangible assets”. Review of Accounting Studies 11(2-3): 367-376.

Ball, R., G. Sadka and R. Sadka. 2009. Aggregate earnings and asset prices. Journal of Accounting Research (December): 1097-1133.

Ballwieser, W. 1996. Accounting treatments for goodwill and other intangible assets in Germany. Issues in Accounting Education (Fall): 479-481.

Banker, R. D., R. Huang, R. Natarajan and S. Zhao. 2019. Market valuation of intangible asset: Evidence on SG&A expenditure. The Accounting Review (November): 61-90.

Barker, R. and S. Schulte. 2017. Representing the market perspective: Fair value measurement for non-financial assets. Accounting, Organizations and Society (56): 55-67.

Barlas, S. 2018. House begins to reverse "floating" NAVs. Strategic Finance (April): 11. (SEC rule on net asset values of money market funds).

Barth, M. and D. Taylor. 2010.In defense of fair value: Weighing the evidence on earnings management and asset securitizations. Journal of Accounting and Economics (February): 26-33.

Barth, M. E. 1991. Relative measurement errors among alternative pension asset and liability measures. The Accounting Review (July): 433-463.

Barth, M. E. and G. Clinch. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 199-233.

Barth, M. E. and R. Kasznik. 1999. Share repurchases and intangible assets. Journal of Accounting and Economics 28(2)(December): 211-241.

Barth, M. E., G. Ormazabal and D. J. Taylor. 2012. Asset securitizations and credit risk. The Accounting Review (March): 423-448.

Barth, M. E., R. Kasznik and M. F. McNichols. 2001. Analyst coverage and intangible assets. Journal of Accounting Research (June): 1-34.

Barton, A. D. 1999. A trusteeship theory of accounting for natural capital assets. Abacus 35(2): 207-222.

Bartov, E. 1993. The timing of asset sales and earnings manipulation. The Accounting Review (October): 840-855.

Baxter, W. T. 1970. Depreciating assets: The forward-looking approach to value. Abacus 6(2): 120-131.

Beaudry, D. P. Jr. 1954. Can you afford that asset? N.A.C.A. Bulletin (July): 1383-1405.

Beckett, P. 2016. To extend or not to extend asset lives. The CPA Journal (November): 14.

Bell, A. L. 1953. Fixed assets and current costs. The Accounting Review (January): 44-53.

Bens, D. A. and S. J. Monahan. 2008. Altering investment decisions to manage financial reporting outcomes: Asset-backed commercial paper conduits and FIN 46. Journal of Accounting Research (December): 1017-1055.

Benson, K. and R. Faff. 2013. ß. Abacus 49(Supplement): 24-31. (Discussion of CAPM, the capital asset pricing model).

Berkman, H. 2013. The capital asset pricing model: A revolutionary idea in finance! Abacus 49(Supplement): 32-35.

Bernard, V. L. 1993. Discussion of an investigation of revaluations of tangible long-lived assets. Journal of Accounting Research (Studies on International Accounting): 39-45.

Berry, W. E. 1994. Management accountants' strategic asset: The human resource information system. Management Accounting (January): 56-57.

Bertomeu, J. and E. Cheynel. 2015. Asset measurement in imperfect credit markets. Journal of Accounting Research (December): 965-984.

Bertomeu, J., E. Cheynel and D. Cianciaruso. 2021. Strategic withholding and imprecision in asset measurement. Journal of Accounting Research (December): 1523-1571.

Biedleman, C. R. 1973. Valuation of Used Capital Assets. Studies in Accounting Research (7). American Accounting Association.

Bierman, H. Jr. 1961. Depreciable assets - Timing of expense recognition. The Accounting Review (October): 613-618.

Bierman, H. Jr.1974. The implications to accounting of efficient markets and the capital asset pricing model. The Accounting Review (July): 557-562.

Biggart, T. B. and J. W. Harden. 2016. IRS updates the de minimis rule: The IRS increased the de minimis safe harbor threshold for capitalizing tangible assets for taxpayers without an applicable financial statement. Strategic Finance (May): 13-14.

Billings, B. A. and M. Houston. 2021. How ASU 2016-16 changed the treatment of intra-group asset transfers. The CPA Journal (October/November): 67-69.

Bishop, J. W. 1955. Accounting for fixed assets by cost elements. N.A.C.A. Bulletin (January): 689-701.

Blake, A. B. 1974. The asset-disposal decision. Management Accounting (October): 47-51.

Blattberg, R. C., G. Getz and J. S. Thomas. 2001. Customer Equity: Building and Managing Relationships as Valuable Assets. Harvard Business School Press.

Blough, C. G., W. A. Paton, E. L. Kohler, H. C. Greer, E. B. Wilcox and E. A. Kracke. 1947. Restoration of fixed asset values to the balance sheet. The Accounting Review (April): 194-210.

Boatsman, J. R. and E. F. Baskin. 1981. Asset valuation with incomplete markets. The Accounting Review (January): 38-53.

Bonacchi, M., K. Kolev and B. Lev. 2015. Customer franchise - A hidden, yet crucial, asset. Contemporary Accounting Research 32(3): 1024-1049.

Bonsall, S., K. Koharki and M. Neamtiu. 2015. The effectiveness of credit rating agency monitoring: Evidence from asset securitizations. The Accounting Review (September): 1779-1810.

Boone, J. P. 2002. Revisiting the reportedly weak value relevance of oil and gas asset present values: The roles of measurement error, model misspecification, and time-period idiosyncrasy. The Accounting Review (January): 73-106.

Bornemann, A. 1953. Improving depreciable fixed asset accounting. The Accounting Review (April): 283-285.

Bornholt, G. 2013. The failure of the capital asset pricing model (CAPM): An update and discussion. Abacus 49(Supplement): 36-43.

Borth, D. 1948. Donated fixed assets. The Accounting Review (April): 171-178.

Boss, S. R., J. Gray and D. J. Janvrin. 2022. The Crusin Lines: Asset impairment, ethical issues, and reputation risk. Issues in Accounting Education (August): 91-99.

Botosan, C. A. and A. A. Huffman. 2015. Decision-useful asset measurement from a business valuation perspective. Accounting Horizons (December): 757-776.

Bova, F. 2016. Discussion of Accounting for biological assets and the cost of debt. Journal of International Accounting Research 15(2): 49-51.

Boylan, S. J. 2000. Using experimental asset markets to illustrate the value of auditing. Issues in Accounting Education (February): 43-65.

Brief, R. P. and J. Owen. 1973. Present value models and the multi-asset problem. The Accounting Review (October): 690-695.

Brief, R. P. and J. Owen.1974. Present value models and the multi-asset problem: A reply. The Accounting Review (October): 819-821.

Briggs, J. W. and J. D. Beams. 2012. Asset securitization is a changing environment. The CPA Journal (September): 64-67.

Briggs, L. L. 1934. Asset valuation in dividend decisions. The Accounting Review (September): 220-236.

Bromwich, M. 1983. Some problems with replacement cost asset measurement for external accounting reports with imperfect markets. Abacus 19(2): 148-161.

Brown, P., H. Y. Izan and A. L. Loh. 1992. Fixed asset revaluations and managerial incentives. Abacus 28(1): 36-57.

Brownlee, E. R. II. 1986. Capitalizing on excess pension assets. Management Accounting (January): 43-47.

Bumblauskas, D., A. Igou, P. Bumblauskas, B. Vaske and K. Hahn. 2021. The fixed asset life cycle challenge. Strategic Finance (May): 38-45.

Burke, J. A., R. Katz, S. A. Handy and R. S. Polimeni. 2008. Research skills: A fundamental asset for accountants. The CPA Journal (January): 66-69.

Burkhardt, K. and R. Strausz. 2009. Accounting transparency and the asset substitution problem. The Accounting Review (May): 689-712.

Cade, N. L., L. Koonce, K. I. Mendoza, L. Rees and M. B. Tokar. 2019. Assets and liabilities: When do they exist? Contemporary Accounting Research 36(2): 553-587.

Cai, C. X., I. Clacher and K. Keasey. 2013. Consequences of the capital asset pricing model (CAPM) - A critical and broad perspective. Abacus 49(Supplement): 51-61.

Campbell, J. D., A. K. S. Jardine and J. McGlynn. 2010. Asset Management Excellence: Optimizing Equipment Life-Cycle Decisions, 2nd edition. CRC Press.

Canace, T. G. and L. Salzsieder. 2016. The timing of asset purchases to achieve earnings thresholds. Journal of Management Accounting Research 28(1): 81-106.

Canace, T. G., A. Jaffer and P. Juras. 2019. The CFO as asset manager. Management accountants have the opportunity to use data analytics to align asset management with their company's strategic direction. Strategic Finance (December): 24-31.

Cao, S. S. 2016. Reexamining growth effects: Are all types of asset growth the same? Contemporary Accounting Research 33(4): 1518-1548.

Capettini, R. and T. E. King. 1976. Exchanges of nonmonetary assets: Some changes. The Accounting Review (January): 142-147.

Carsberg, B. 1969. On the linear programming approach to asset valuation. Journal of Accounting Research (Autumn): 165-182.

Casler, D. J. and T. W. Hall. 1985. Firm-specific asset valuation accuracy using a composite price index. Journal of Accounting Research (Spring): 110-122.

Cassel, J. C. 1930. Accounting for fully depreciated assets. N.A.C.A. Bulletin (February 1): 681-702.

Catanach, A. H. Jr. and R. G. Brody. 1993. Intangible assets, the loan portfolio and deposit mixes of stock savings & loans. Accounting Horizons (June): 12-29.

Catt, C. C. and D. W. Rivett. 1979. Fixed asset prices and economic production theory. Abacus 15(2): 128-135.

Cedergren, M. C., C. Chen and K. Chen. 2019. The implications of unrecognized asset value on the relation between market valuation and debt valuation adjustment. Review of Accounting Studies 24(2): 426-455.

Chandar, N. and R. Bricker. 2002. Incentives, discretion, and asset valuation in closed-end mutual funds. Journal of Accounting Research (September): 1037-1070.

Chang, O. H. and D. R. Nichols. 1991. Should impaired operating assets be written down? Management Accounting (December): 29-32.

Chen, C. J. P., S. Chen, X. Su and Y. Wang. 2004. Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market. Journal of International Accounting Research 3(1): 43-61.

Chen, W., C. Liu and S. G. Ryan. 2008. Characteristics of securitizations that determine issues' retention of the risks of the securitized assets. The Accounting Review (September): 1181-1215.

Cheng, K. 2011. Accounting for servicing assets: A reporting challenge for executives and financial statement users. The CPA Journal (October): 24-29.

Cheng, K. and S. Finney. 2016. The tangle of intangible assets and business combinations. The CPA Journal (January): 40-46.

Cheng, M., D. S. Dhaliwal and M. Neamtiu. 2011. Asset securitization, securitization recourse, and information uncertainty. The Accounting Review (March): 541-568.

Cheung, J. K. and S. C. Nandy. 1992. Income tax effects on asset valuation and managerial analysis. Abacus 28(1): 98-106.

Chiasson, M. and L. Nelsestuen. 2011. Maximizing current-year deductions on investments in business assets. The CPA Journal (April): 46-51.

Christensen, H. B. and V. V. Nikolaev. 2013. Does fair value accounting for non-financial assets pass the market test? Review of Accounting Studies 18(3): 734-775.

Christmann, P. 2000. Effects of "best practices" of environmental management on cost advantage: The role of complementary assets. The Academy of Management Journal 43(4): 663-680.

Christoffersen, P. F. and F. X. Diebold. 2006. Financial asset returns, direction-of-change forecasting, and volatility dynamics. Management Science (August): 1273-1287.

Clancy, D. K. and D. W. Johnson. 1999. Stockholder value, adaptation and asset management: A study of the U.S. electronics industry. Advances in Management Accounting (7): 203-216.

Clemens, P. J. III. 1972. Asset depreciation range system ... versus investment credit. Management Accounting (January): 25-27.

Cohen, E. E. and A. Vinci. 2021. Digital assets: Does the perception match reality? The CPA Journal (June/July): 30-35. ("Bitcoin and other digital asset have been featured in the financial news and popular press, to the point where many individuals may feel familiar with what they are. This perception, however, may not match the reality.").

Coller, M. 1996. Information, noise, and asset prices: An experimental study. Review of Accounting Studies 1(1): 35-50.

Collins, V. and J. Lanz. 2019. Managing data as an asset. The CPA Journal (June): 22-27.

Committee on Concepts and Standards - Long-Lived Assets. 1964. Accounting for land, buildings, and equipment: Supplementary statement No. 1. The Accounting Review (July): 693-699.

Committee on Concepts and Standards Underlying Corporate Financial Statements. 1952. Current assets and current liabilities: Supplementary statement No. 3. The Accounting Review (January): 15.

Coombes, R. J. and P. H. Eddey. 1986. Accounting income: The relationship between capital maintenance and asset measurement. Issues in Accounting Education (Spring): 112-122.

Corban, T. 2021. Technology workbook: Data as a strategic asset. Strategic Finance (April): 60-61.

Corey, G. R. 1967. Discussion of accelerated depreciation and deferred taxes: An empirical study of fluctuating asset expenditures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 118-123.

Corona, C. 2009. Dynamic performance measurement with intangible assets. Review of Accounting Studies 14(2-3): 314-348.

Correia, M., J. Kang and S. Richardson. 2018. Asset volatility. Review of Accounting Studies 23(1): 37-94.

Cottell, P. G. Jr. 2010. Shreffler Stores accounting issues related to consumer receivables, asset impairment, and discounted operations: A problem-based learning unfolding problem. Issues in Accounting Education (November): 775-787. (Teaching case).

Cotter, J. 1999. Asset revaluations and debt contracting. Abacus 35(3): 268-285.

Cotter, J. and I. Zimmer. 1995. Asset revaluations and assessment of borrowing capacity. Abacus 31(2): 136-151.

Cotter, J. and S. Richardson. 2002. Reliability of asset revaluations: The impact of appraiser independence. Review of Accounting Studies 7(4): 435-457.

Crane, M. and R. A. Dyson. 2009. Risks in applying the new business combination guidance to intangible assets. The CPA Journal (January): 50-58.

Cross, C. R. 1915. Legal principles governing the determination of partnership assets. Journal of Accountancy (February): 97-106.

Cullather, J. L. 1967. The missing asset: Human capital. Mississippi Valley Journal of Business and Economics (Spring): 72-73.

Cullen, G., D. Gasbarro, G. S. Monroe, G. Shailer and Y. Zhang. 2018. Bank audit fees and asset securitization risks. Auditing: A Journal of Practice & Theory 37(1): 21-48.

Culp, D. P., D. J. Haynor and M. D. McGinley. 2005. Fundamentals Of Fixed Asset Accounting. Lorman Education Services.

Curley, A. J. and C. G. Carpenter. 1974. Present value models and the multi-asset problem: Comment. The Accounting Review (October): 812-815.

Dai, J., J. Kim, J. A. Soled and M. Vasarhelyi. 2022. Smart contracts, AI and the future of asset valuation. The CPA Journal (July/August): 48-51.

Daly, A. and H. A. Skaife. 2016. Accounting for biological assets and the cost of debt. Journal of International Accounting Research 15(2): 31-47.

Damodaran, A. 2002. Investment Valuation: Tools and Techniques for Determining the Value of Any Asset. John Wiley & Sons.

Daniels, M. B. 1933. The valuation of fixed assets. The Accounting Review (December): 302-316.

Daniels, M. B. 1934. Principles of asset valuation. The Accounting Review (June): 114-121.

Darrah, F. J. 1975. Intangible feminine assets. Management Accounting (September): 25-28.

Davidson, I., Q. Guo, X. Song and M. Tippett. 2012. Constructing asset pricing models with specific factor loadings. Abacus 48(2): 199-213.

Davis, J. L. and S. S. Harrison. 2001. Edison in the Boardroom: How Leading Companies Realize Value from Their Intellectual Assets. John Wiley & Sons.

Davies, S. P., L. E. Johnson and S. Lowensohn. 2017. Ambient influences on municipal net assets: Evidence from panel data. Contemporary Accounting Research 34(2): 1156-1177.

DeAngelo, L E. 1982. Unrecorded human assets and the "hold up" problem. Journal of Accounting Research (Spring): 272-274.

DeBruine, M. and P. R. Sopariwala. 2011. Capacity costs with time-based and use-based asset value attrition. Accounting Horizons (June): 337-356.

Dechow, P. M., L. A. Myers and C. Shakespeare. 2010. Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits. Journal of Accounting and Economics (February): 2-25.

Dedman, E., S. Mouselli, Y. Shen and A. W. Stark. 2009. Accounting, intangible assets, stock market activity, and measurement and disclosure policy - Views from the U.K. Abacus 45(3): 312-341.

DeFond, M. L. 2012. The consequences of protecting audit partners' assets from the threat of liability: A discussion. Journal of Accounting and Economics (October-December): 174-179.

Delios, A. and P. W. Beamish. 2001. Survival and profitability: The roles of experience and intangible assets in foreign subsidiary performance. The Academy of Management Journal 44(5): 1028-1038.

Dempsey, M. 2013. The capital asset pricing model (CAPM): The history of a failed revolutionary idea in finance? Abacus 49(Supplement): 7-23.

Demski, J. S., H. Lin and D. E. M. Sappington. 2008. Asset revaluation regulation with multiple information sources. The Accounting Review (July): 869-891.

Detzen, D., T. S. G. Wersborg and H. Zulch. 2015. Bleak weather for Sun-Shine AG: A case study of impairment of assets. Issues in Accounting Education (May): 113-126.

Devalle, A., F. Rizzato and D. Busso. 2016. Disclosure indexes and compliance with mandatory disclosure - The case of intangible assets in the Italian market. Advances in Accounting: Incorporating Advances in International Accounting (35): 8-25.

Dickens, R. L. and J. O. Blackburn. 1964. Holding gains on fixed assets: An element of business income? The Accounting Review (April): 312-329.

Dickinson, V., P. Kimmel and T. Warfield. 2011. Bioscience Company: Accounting for idle plant assets. Issues in Accounting Education (February): 155-162.

Dilla, W. N., A. J. Harrison, B. E. Mennecke and D. J. Janvrin. 2013. The assets are virtual but the behavior is real: An analysis of fraud in virtual worlds and its implications for the real world. Journal of Information Systems (Fall): 131-158.

Dillon, G. J. 1979. Corporate asset revaluations: 1925-1934. The Accounting Historians Journal 6(1): 1-15.

Dinh, T., B. K. Sidhu and C. Yu. 2019. Accounting for intangibles: Can capitalization of R&D improve investment efficiency? Abacus 55(1): 92-127.

Dion, K. R. 2000. Measuring intangible assets: The internal perspective. Journal of Cost Management (May/June): 35-40.

Dittman, D. A., H. A. Juris and L. Revsine. 1976. On the existence of unrecorded human assets: An economic perspective. Journal of Accounting Research (Spring): 49-65.

Dittman, D. A., H. A. Juris and L. Revsine. 1980. Unrecorded human assets: A survey of accounting firms' training programs. The Accounting Review (October): 640-648.

Dressler, A. R. and K. A. Davis. 1989. A cost/benefit analysis of FAS 93. Management Accounting (February): 48-51. (Discussion of problems related to the depreciation of long-lived assets for non-profit institutions).

Dutta, S. 2009. Discussion of "Dynamic performance measurement with intangible assets". Review of Accounting Studies 14(2-3): 349-357.

Dutta, S. and S. Reichelstein. 1999. Asset valuation and performance measurement in a dynamic agency setting. Review of Accounting Studies 4(3-4): 235-258.

Dyckman, T. R. 1967. Discussion of accelerated depreciation and deferred taxes: An empirical study of fluctuating asset expenditures. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 124-138.

Dye, R. A. and J. S. Hughes. 2018. Equilibrium voluntary disclosures, asset pricing, and information transfers. Journal of Accounting and Economics (August): 1-24.

Dzinkowski, R. 2020. Maximizing FP&A assets. Strategic Finance (October): 40-45.

Dzinkowski, R. 2021. Will CFOs embrace crypto-currencies? The volatility and risk that come with cryptoassets have resulted in CFOs' hesitancy to hold them. Will new regulations change their minds? Strategic Finance (May): 32-37.

Easton, P. D. 1998. Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates. Journal of Accounting Research (Studies on Enhancing the Financial Reporting Model): 235-247.

Easton, P. D., P. H. Eddey and T. S. Harris. 1993. An investigation of revaluations of tangible long-lived assets. Journal of Accounting Research (Studies on International Accounting): 1-38.

Eaton, T. V. and J. B. Williams. 1998. Valuing deferred tax assets under SFAS 109. Management Accounting (March): 46-50.

Ebey, C. F. 1982. Why don't colleges depreciate fixed assets? Management Accounting (August): 13-17.

Egginton, D. 1995. Divisional performance measurement: Residual income and the asset base. Management Accounting Research (September): 201-222.

Eggers, H. C. 1971. The evaluation of human assets. Management Accounting (November): 28-30.

Ekman, S. 1992. Bar coding fixed asset inventories. Management Accounting (December): 58-61.

Elbannan, M. A. 2013. Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence form Egypt. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 50-59.

Elias, N. 1972. The effects of human asset statements on the investment decision: An experiment. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 215-233.

Elnicki, R. A. 1968. Asset base for performance evaluation - A critique. Management Accounting (August): 55-59.

Ely, K. and G. Waymire. 1999. Intangible assets and stock prices in the pre-SEC era. Journal of Accounting Research (Studies on Credible Financial Reporting): 17-44.

Epps, W. F. 1979. How Richmond County learned fixed-asset management. Management Accounting (October): 34-35, 38-39.

Fairfield, P. M. and T. L. Yohn. 2001. Using asset turnover and profit margin to forecast changes in profitability. Review of Accounting Studies 6(4): 371-385.

Fallon, D. F. 1966. EDP - Fixed asset control. Management Accounting (May): 49-50.

Falsetta, D., T. J. Rupert and A. M. Wright. 2013. The effect of the timing and direction of capital gain tax changes on investment in risky assets. The Accounting Review (March): 499-520.

Fedde, A. S. 1917. Mis-stated current assets. Journal of Accountancy (June): 440-444.

Fick, K. F. 2008. Securitized profits: Understanding gain on sale accounting. Journal of Accountancy (May): 54-59. (Securitization is "the process by which loans, consumer installment contracts, leases, receivables, and other relatively illiquid assets with common features are packaged into interest-bearing securities with marketable investment characteristics.").

Fiechter, P., W. R. Landsman, K. Peasnell and A. Renders. 2017. The IFRS option to reclassify financial assets out of fair value in 2008: The roles played by regulatory capital and too-important-to-fail status. Review of Accounting Studies 22(4): 1698-1731.

Figler, H. R. 1975. Accounting for human assets. Management Accounting (November): 23-26.

Flamholtz, E. G. 1987. Valuation of human assets in a securities brokerage firm: An empirical study. Accounting, Organizations and Society 12(4): 309-318.

Foster, L. O. 1941. The asset approach to elementary accounting. The Accounting Review (March): 8-15.

Fox, R. E. 1986. Cost accounting: Asset or liability? Journal of Accounting and EDP (Winter): 31-37.

Framel, J. E. 1988. Managing information as an asset. Management Accounting (July): 27-31.

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