Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems

Gespeichert in:

Bibliographische Detailangaben
Veröffentlicht in:	Journal of accounting research 2013-05, Vol.51 (2), p.335-347
1. Verfasser:	GUTTMAN, ILAN
Format:	Artikel
Sprache:	eng
Online-Zugang:	Volltext
Tags:	Tag hinzufügen Keine Tags, Fügen Sie den ersten Tag hinzu!

container_end_page	347
container_issue	2
container_start_page	335
container_title	Journal of accounting research
container_volume	51
creator	GUTTMAN, ILAN
description
doi_str_mv	10.1111/1475-679X.12014
format	Article
fullrecord	<record><control><sourceid>jstor_proqu</sourceid><recordid>TN_cdi_proquest_journals_1881810218</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><jstor_id>23473524</jstor_id><sourcerecordid>23473524</sourcerecordid><originalsourceid>FETCH-LOGICAL-c4074-ad736a4ddf5ede0ed799102eb40a5f0ccfb59256a587da4028f38abce21d41813</originalsourceid><addsrcrecordid>eNqFkM9PwjAcxRujiYiePZks8Txou3Y_jgQVIUQSQdRTU9pOimOb7Rbkv7djytVevk3f-7xv-gC4RrCH3OkjElE_jJK3HsIQkRPQOb6cgg6EGPkxoeE5uLB2AyFMaIA64P1OW1Fbq4vcK1JvlnvVWnnzSu24kXatS4_n0lvyrOZV4xlvy0yLw902wEAIU_OsmUWdVzr_8OZ7W6mtvQRnKc-suvqdXfDycL8YPvrT2Wg8HEx9QWBEfC6jIOREypQqqaCSUZIgiNWKQE5TKES6ogmmIadxJDmBOE6DmK-EwkgSFKOgC27b3NIUX7WyFdsUtcndSobi2Dncz2Pn6rcuYQprjUpZafSWmz1DkDX9saYt1rTFDv05ImyJnc7U_j87m8wGz3_gTQtubFWYI4gDEgUUN7rf6tr19H3Uufl0eYFLfX0aseXdMpwslqHDfgAaOIv3</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>1881810218</pqid></control><display><type>article</type><title>Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems</title><source>Jstor Complete Legacy</source><source>Wiley Online Library Journals Frontfile Complete</source><creator>GUTTMAN, ILAN</creator><creatorcontrib>GUTTMAN, ILAN</creatorcontrib><identifier>ISSN: 0021-8456</identifier><identifier>EISSN: 1475-679X</identifier><identifier>DOI: 10.1111/1475-679X.12014</identifier><identifier>CODEN: JACRBR</identifier><language>eng</language><publisher>Chicago: Blackwell Publishing Ltd</publisher><ispartof>Journal of accounting research, 2013-05, Vol.51 (2), p.335-347</ispartof><rights>2013 The Accounting Research Center at the University of Chicago Booth School of Business</rights><rights>Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c4074-ad736a4ddf5ede0ed799102eb40a5f0ccfb59256a587da4028f38abce21d41813</citedby><cites>FETCH-LOGICAL-c4074-ad736a4ddf5ede0ed799102eb40a5f0ccfb59256a587da4028f38abce21d41813</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.jstor.org/stable/pdf/23473524$$EPDF$$P50$$Gjstor$$H</linktopdf><linktohtml>$$Uhttps://www.jstor.org/stable/23473524$$EHTML$$P50$$Gjstor$$H</linktohtml><link.rule.ids>314,776,780,799,1411,27901,27902,45550,45551,57992,58225</link.rule.ids></links><search><creatorcontrib>GUTTMAN, ILAN</creatorcontrib><title>Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems</title><title>Journal of accounting research</title><addtitle>Journal of Accounting Research</addtitle><issn>0021-8456</issn><issn>1475-679X</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2013</creationdate><recordtype>article</recordtype><recordid>eNqFkM9PwjAcxRujiYiePZks8Txou3Y_jgQVIUQSQdRTU9pOimOb7Rbkv7djytVevk3f-7xv-gC4RrCH3OkjElE_jJK3HsIQkRPQOb6cgg6EGPkxoeE5uLB2AyFMaIA64P1OW1Fbq4vcK1JvlnvVWnnzSu24kXatS4_n0lvyrOZV4xlvy0yLw902wEAIU_OsmUWdVzr_8OZ7W6mtvQRnKc-suvqdXfDycL8YPvrT2Wg8HEx9QWBEfC6jIOREypQqqaCSUZIgiNWKQE5TKES6ogmmIadxJDmBOE6DmK-EwkgSFKOgC27b3NIUX7WyFdsUtcndSobi2Dncz2Pn6rcuYQprjUpZafSWmz1DkDX9saYt1rTFDv05ImyJnc7U_j87m8wGz3_gTQtubFWYI4gDEgUUN7rf6tr19H3Uufl0eYFLfX0aseXdMpwslqHDfgAaOIv3</recordid><startdate>201305</startdate><enddate>201305</enddate><creator>GUTTMAN, ILAN</creator><general>Blackwell Publishing Ltd</general><general>Wiley Subscription Services</general><scope>BSCLL</scope><scope>AAYXX</scope><scope>CITATION</scope><scope>8BJ</scope><scope>FQK</scope><scope>JBE</scope></search><sort><creationdate>201305</creationdate><title>Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems</title><author>GUTTMAN, ILAN</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c4074-ad736a4ddf5ede0ed799102eb40a5f0ccfb59256a587da4028f38abce21d41813</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2013</creationdate><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>GUTTMAN, ILAN</creatorcontrib><collection>Istex</collection><collection>CrossRef</collection><collection>International Bibliography of the Social Sciences (IBSS)</collection><collection>International Bibliography of the Social Sciences</collection><collection>International Bibliography of the Social Sciences</collection><jtitle>Journal of accounting research</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>GUTTMAN, ILAN</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems</atitle><jtitle>Journal of accounting research</jtitle><addtitle>Journal of Accounting Research</addtitle><date>2013-05</date><risdate>2013</risdate><volume>51</volume><issue>2</issue><spage>335</spage><epage>347</epage><pages>335-347</pages><issn>0021-8456</issn><eissn>1475-679X</eissn><coden>JACRBR</coden><cop>Chicago</cop><pub>Blackwell Publishing Ltd</pub><doi>10.1111/1475-679X.12014</doi><tpages>13</tpages></addata></record>
fulltext	fulltext
identifier	ISSN: 0021-8456
ispartof	Journal of accounting research, 2013-05, Vol.51 (2), p.335-347
issn	0021-8456 1475-679X
language	eng
recordid	cdi_proquest_journals_1881810218
source	Jstor Complete Legacy; Wiley Online Library Journals Frontfile Complete
title	Discussion of On the Stewardship and Valuation Implications of Accrual Accounting Systems
url	https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-02-07T16%3A26%3A07IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-jstor_proqu&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Discussion%20of%20On%20the%20Stewardship%20and%20Valuation%20Implications%20of%20Accrual%20Accounting%20Systems&rft.jtitle=Journal%20of%20accounting%20research&rft.au=GUTTMAN,%20ILAN&rft.date=2013-05&rft.volume=51&rft.issue=2&rft.spage=335&rft.epage=347&rft.pages=335-347&rft.issn=0021-8456&rft.eissn=1475-679X&rft.coden=JACRBR&rft_id=info:doi/10.1111/1475-679X.12014&rft_dat=%3Cjstor_proqu%3E23473524%3C/jstor_proqu%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=1881810218&rft_id=info:pmid/&rft_jstor_id=23473524&rfr_iscdi=true