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ArticleBusiness models as a basis for regulation of financial reporting

Michael John Page2012

Article2012

Business models as a basis for regulation of financial reporting

Michael John Page

43 citations·0/0 files stored·Journal of Management & Governance

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and XBRL

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References

2009Business Models, Business Strategy and Innovation 2004The entrepreneur's business model: toward a unified perspective 2010Business Model Evolution: In Search of Dynamic Consistency 2010Business Models as Models 2007Financial reporting quality: is fair value a plus or a minus?2010International Accounting Standards Board 2013The UK Corporate Governance Code 2006Do Some Business Models Perform Better than Others?

Cited by

2012Should financial reporting reflect firms’ business models? What accounting can learn from the economic theory of the firm 2015Is a loosely specified regulatory intervention effective in disciplining management commentary? The case of performance indicator disclosure 2017Renewing and improving the business model toward sustainability in theory and practice 2016Corporate governance as custodianship of the business model 2021Accountingisation and the narrative (re)turn of business model information in corporate reporting

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Year2012

Typearticle

Published2012-10-14

VenueJournal of Management & Governance

ISSN-L1385-3457

Languageen

Citations43

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1007/s10997-012-9239-0

openalex_workW1987354298

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2015

Does business model affect accounting choices? An empirical analysis of European listed companies