A Model of Accrual Measurement with Implications for the Evolution of the Book-to-Market Ratio

Stephen G. Ryan

DOI: 10.2307/2491294

Journal of Accounting Research

Data up to Jan 2025

Published1995

Citations70

References2

Fields

Economics Mathematics Philosophy Econometrics Financial economics Accounting

Total Citations Per Year

Abstract

References (2)

Valuation and Clean Surplus Accounting for Operating and Financial Activities*

1995 • 2,362 citations

The Theory and Measurement of Business Income

1961 • 990 citations

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A Model of Accrual Measurement with Implications for the Evolution of the Book-to-Market… (1995) – Journal of Accounting Research | Metascience Observatory Explorer