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The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts
16 references·2 citing·31 second hop
The IASB and ASBJ Conceptual Frameworks: Same Objective, Different Financial Performance Concepts (2014)The IASB and ASBJ Conceptual Frameworks: …Objectives of Financial Reporting by Business Enterprises (2014)Objectives of Financial Repor…“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting (2014)“Twisting words”? A study of …Conceptual framework for financial reporting (2012)Conceptual framework for fina…International Accounting Standards Board (IASB) (2011)International Accounting Stan…On the Balance Sheet-Based Model of Financial Reporting (2008)On the Balance Sheet-Based Mo…Financial Accounting Theory and Analysis (2008)Financial Accounting Theory a…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View (2008)Fair Value and the IASB/FASB …Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …Financial Reporting and Global Capital Markets (2007)Financial Reporting and Globa…Reporting Financial Performance (2004)Reporting Financial Performan…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…Value and Capital (1939)Value and CapitalA statement of accounting principles (1938)A statement of accounting pri…Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus (2018)Articulation, Profit or Loss …The role of local accounting standard setters in institutional complexity (2017)The role of local accounting …Accounting for intangibles – a critical review of policy recommendations (2008)Implications for GAAP from an analysis of positive research in accounting (2010)Financial statement analysis and security valuation (2013)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Valuation of Uncertain Income Streams and the Pricing of Options (1976)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)An introduction to corporate accounting standards (1940)Marking‐to‐Market: Panacea or Pandora's Box? (2008)Fair value accounting, financial economics and the transformation of reliability (2010)Financialisation and the Conceptual Framework (2012)Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption (2015)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)Capital markets research in accounting (2001)Frontiers in Group Dynamics (1947)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Beyond the business case for corporate sustainability (2002)Does Mandatory IFRS Adoption Improve Information Comparability? (2012)Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest? (2014)Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement Proxy (2014)Client Conservatism and Auditor-Client Contracting (2012)Auditor Style and Financial Statement Comparability (2013)Integrating stakeholder theory and sustainability accounting: A conceptual synthesis (2020)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)Making Rules for Global Finance: Transatlantic Regulatory Cooperation at the Turn of the Millennium (2009)Private Regulation in the Global Economy: A (P)Review (2010)Standardization Cycles: A Process Perspective on the Formation and Diffusion of Transnational Standards (2012)
this work references cited by second hop

References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1939Value and Capital2,925 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 2011International Accounting Standards Board (IASB)548 cited
  • 2012Conceptual framework for financial reporting522 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 2008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View317 cited
  • 2007Financial Reporting and Global Capital Markets175 cited
  • 2008On the Balance Sheet-Based Model of Financial Reporting151 cited
  • 2014Objectives of Financial Reporting by Business Enterprises128 cited
  • 2008Financial Accounting Theory and Analysis117 cited
  • 1938A statement of accounting principles116 cited
  • 2004Reporting Financial Performance115 cited
  • 2014“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting

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109 cited

Cited by

  • 2017The role of local accounting standard setters in institutional complexity11 cited
  • 2018Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus10 cited