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Objectives of Financial Reporting

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References

1999The Boundaries of Financial Reporting and How to Extend Them1,930 cited
1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
1939Truth in Accounting164 cited

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2008Determinantes de la divulgación de información contable a través de Internet por parte de los gobiernos locales49 cited
2012Should Business and Non-Business Accounting be Different? A Comparative Perspective Applied to the French Central Government Accounting Standards49 cited
2009Public Sector Consolidated Statements—an Assessment47 cited
1996Further evidence on the determinants of local government audit delay41 cited
2015Governance, transparency and accountability: An international comparison37 cited
2003An Evolving Conceptual Framework?37 cited
2007Could fair value accounting be useful, under NPM models, for users of financial information?34 cited
1992A case study in corporate financial reporting: Massey-ferguson's visible accounting decisions 1970–198734 cited
2012The Role of Fair Value Accounting in Promoting Government Accountability30 cited
1988Toward understanding the determinants of pension underfunding in the public sector30 cited
2003The CF and Accounting Standards: The Persistence of Discrepancies

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30 cited

1991The Effect of Voluntary GAAP Compliance and Financial Disclosure on Governmental Borrowing Costs28 cited

2016Linguistic Tone of Municipal Management Discussion and Analysis Disclosures and Future Financial Reporting Delays25 cited

2021Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts23 cited

2010Meeting user information needs: The impact of major changes in FASB and GASB standards on financial reporting by colleges and universities23 cited

2011Utilidad del modelo de valoración de las IPSAS para la rendición de cuentas de los gobiernos: la perspectiva de los OCEX22 cited