Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Separating Facts from Forecasts in Financial Statements

9 references·7 citing·45 second hop

FromToDepth

this work references cited by second hop

References

1978The Private and Social Value of Information and the Reward to Inventive Activity1,571 cited
2008Financial Accounting Standards Board (FASB)1,095 cited
1976Theory of Accounting Measurement.561 cited
1940An introduction to corporate accounting standards534 cited
2014Contemporary Accounting Research410 cited
2003Corporate Earnings: Facts and Fiction170 cited
2004Reporting Financial Performance115 cited
1999Reporting on the Past: A New Approach to Improving Accounting Today95 cited
2002Revenue Recognition in a Multiperiod Agency Setting69 cited

Cited by

2013Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism41 cited
2015The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship26 cited
2016Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?26 cited
2009Quantum information and accounting information: Exploring conceptual applications of topology18 cited
2007Response to FASB Exposure Draft, “The Fair Value Option for Financial Assets and Financial Liabilities, Including an Amendment of FASB Statement No. 115”18 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2008A Proposal to Replace ‘True and Fair View’ With ‘Acceptable Risk of Material Misstatement’17 cited

2019Real Incentive Effects of Soft Information16 cited