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Reflections on the Revision of the IASB Framework by EAA Academics
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Reflections on the Revision of the IASB Framework by EAA Academics (2009)Reflections on the Revision of the IASB F…Optimal impairment rules (2009)Optimal impairment rulesThe Information Role of Conservatism (2008)The Information Role of Conse…Merchants’ accounts, performance assessment and decision making in mercantilist Britain (2008)Merchants’ accounts, performa…Is financial reporting shaped by equity markets or by debt markets? 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References

  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 2008The Information Role of Conservatism1,115 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1976Theory of Accounting Measurement.561 cited
  • 2008Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism513 cited
  • 1966Accounting, evaluation, and economic behavior453 cited
  • 2008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View317 cited
  • 2006Principles‐ versus rules‐based accounting standards: the FASB's standard setting strategy269 cited
  • 2009Optimal impairment rules240 cited
  • 2007Stewardship and the Objectives of Financial Statements: A Comment on IASB'sPreliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information1154 cited
  • 1927Accounting, its principles and problems55 cited
  • 2008Merchants’ accounts, performance assessment and decision making in mercantilist Britain54 cited
  • 1983Tell it like it was : a conceptual framework for financial accounting51 cited
  • 2005Accounting for Stock-based Compensation37 cited

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  • 2008An Empirical Investigation of the True and Fair Override in the United Kingdom31 cited
  • 2008IASB exposure draft of an improved conceptual framework for financial reporting (2008) and the cohesiveness principle23 cited
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