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The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards
16 references·0 citing·48 second hop
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References

  • 2001Value Maximisation, Stakeholder Theory, and the Corporate Objective Function2,289 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 2001VALUE MAXIMIZATION, STAKEHOLDER THEORY, AND THE CORPORATE OBJECTIVE FUNCTION1,856 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 2007Stanford Encyclopedia of Philosophy703 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting605 cited
  • 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
  • 1996Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107.449 cited
  • 2008Accounting in and for the Subprime Crisis401 cited
  • 2008Earnings management : emerging insights in theory, practice, and research332 cited
  • 1973The Coherence Theory of Truth322 cited
  • 2008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View317 cited
  • 2010Fair value accounting, financial economics and the transformation of reliability302 cited
  • 2007The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective

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301 cited
  • 2006Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy269 cited
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