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Revisiting the Fundamental Concepts of IFRS · Study

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ArticleRevisiting the Fundamental Concepts of IFRS

Günther Gebhardt2014

Article2014

Revisiting the Fundamental Concepts of IFRS

Günther Gebhardt · Araceli Mora Enguídanos · Alfred Wagenhofer

38 citations·0/0 files stored·Abacus

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

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 38 citations exist upstream.

References

1997The conservatism principle and the asymmetric timeliness of earnings1 2001The relevance of the value-relevance literature for financial accounting standard setting 2010The role of information and financial reporting in corporate governance and debt contracting 2007The contracting benefits of accounting conservatism to lenders and borrowers 2011International Accounting Standards Board (IASB)2008Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism 2011Corporate suppliers and customers and accounting conservatism 1992On the Efficiency of Stock-based Compensation

Cited by

2018How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases 2021Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts

Details

Year2014

Typearticle

Published2014-03-01

VenueAbacus

ISSN-L0001-3072

Languageen

Citations38

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.1111/abac.12024

openalex_workW2098485685

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