Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Moving the Conceptual Framework Forward: Accounting for Uncertainty

16 references·16 citing·36 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1921Risk, Uncertainty and Profit9,962 cited
1961Dividend Policy, Growth, and the Valuation of Shares6,554 cited
1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
1985Mental Accounting and Consumer Choice4,875 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2008International Accounting Standards and Accounting Quality3,050 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
2013Financial statement analysis and security valuation1,250 cited
1961The Theory and Measurement of Business Income970 cited
1982Financial Reporting: An Accounting Revolution.953 cited
1939Value and Capital: An Inquiry into Some Fundamental Principles of Economic Theory.799 cited
1976Theory of Accounting Measurement.561 cited
1940An introduction to corporate accounting standards534 cited
1982SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS443 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2017

The conceptual framework for financial reporting

394 cited

Cited by

2021Accounting for intangible assets: suggested solutions73 cited
2016A Theoretical Analysis Connecting Conservative Accounting to the Cost of Capital71 cited
2021Financialisation and the Conceptual Framework: An update51 cited
2021Accounting for intangibles and intellectual capital: a literature review from 2000 to 202047 cited
2017On the conceptual foundations of financial reporting46 cited
2023What exactly do we mean by audit quality?42 cited
2021Accounting for uncertainty: an application of Bayesian methods to accruals models36 cited
2021The Relationship Between Internal Auditors’ Personality Traits, Internal Audit Effectiveness, and Financial Reporting Quality: Empirical Evidence from Jordan34 cited
2024Accounting for intangibles: a critical review33 cited
2020Words and Numbers: Financialization and Accounting Standard Setting in the United Kingdom33 cited
2022Exploring investor views on accounting for R&D costs under IAS 3833 cited
2018How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices26 cited
2023Trivialization of the bottom line and losing relevance of losses25 cited
2021Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts23 cited
2022The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*21 cited
2023Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society21 cited