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Reporting entity concept: a case study of the failure of principles‐based regulation
12 references·3 citing·37 second hop
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this work references cited by second hop

References

  • 2003Principles-Based Accounting Standards582 cited
  • 2006Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy269 cited
  • 1962A tentative set of broad accounting principles for business enterprises200 cited
  • 2006A true and fair view of the principles/rules debate177 cited
  • 1961The basic postulates of accounting170 cited
  • 1919Principles of accounting157 cited
  • 1939Accounting Concepts of Profit140 cited
  • 2006Rules, principles and judgments in accounting standards106 cited
  • 1987Australia's ASRB. A Case Study of Political Activity and Regulatory ‘Capture’103 cited
  • 1965Inventory of generally accepted accounting principles for business enterprises86 cited
  • 2016Forging Accounting Principles in Five Countries72 cited
  • 1944Financial Accounting, A Distillation of Experience.28 cited

Cited by

  • 2013After the quake: The complex dance of local government, national government and accounting21 cited
  • 2012Corporate Disclosures of the Major Sources of Estimation Uncertainties18 cited
  • 2008The internet and potentialities of emancipatory change8 cited

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