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The objectives of financial reporting: a historical survey and analysis

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References

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1933

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Accounting evolution to 1900

244 cited

Cited by

2015Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting130 cited
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2019The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework61 cited
2014Mandatory IFRS adoption and the cost of debt in Italy and UK59 cited
2015The role of accounting in the twenty-first century firm56 cited
2013Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China54 cited
2018Ideological hegemony and consent to IFRS: Insights from practitioners in Greece49 cited
2021The Usefulness of Financial Accounting Information: Evidence from the Field44 cited
2015The Trueblood Study Group on the Objectives of Financial Statements (1971–73): A historical study35 cited
2020Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom33 cited
2024Financial statements not required29 cited
2018How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases27 cited
2017Does other comprehensive income matter in credit-oriented systems? Analyzing the Italian context26 cited