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What is a Conceptual Framework for Financial Reporting?
16 references·1 citing·39 second hop
What is a Conceptual Framework for Financial Reporting? (2018)What is a Conceptual Framework for Financ…Tractatus Logico-Philosophicus (2023)Tractatus Logico-Philosophicus“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting (2014)“Twisting words”? A study of …The objectives of financial reporting: a historical survey and analysis (2013)The objectives of financial r…Fair value accounting, financial economics and the transformation of reliability (2010)Fair value accounting, financ…Harmonisation or discord? The critical role of the IASB conceptual framework review (2008)Harmonisation or discord? The…Stewardship 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 Information1 (2007)Stewardship and the Objective…Making up users (2006)Making up usersThe Shorter Routledge Encyclopedia of Philosophy (2005)The Shorter Routledge Encyclo…Professionalism and Accounting Rules (2003)Professionalism and Accountin…THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES (1999)THE EVOLUTION OF THE CONCEPTU…Introduction to the Philosophy of Science (1993)Introduction to the Philosoph…Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession (1989)Financial Accounting Knowledg…Accounting for Stewardship (1981)Accounting for StewardshipCONJECTURES AND REFUTATIONS (1963)CONJECTURES AND REFUTATIONSRemarks on the Foundations of Mathematics. (1957)Remarks on the Foundations of…Philosophical Investigations. (1954)Philosophical Investigations.Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts (2021)Problematising the decision-u…How Institutions Think. (1988)RATIONAL CHOICE AND THE FRAMING OF DECISIONS (1988)The Social Construction of What? (2000)Financialisation of Valuation (2014)Integrated reporting: On the need for broadening out and opening up (2014)Critical dialogical accountability: From accounting-based accountability to accountability-based accounting (2018)Organizational Environments: Ritual and Rationality. (1985)The System of Professions (1988)Sorting Things Out (1999)The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study (2012)Public sector accounting, accountability and austerity: more than balancing the books? (2015)Globalisation, accounting and developing countries (2016)The Economic Theory of Agency: The Principal's Problem. (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Moral Hazard and Observability (1979)Investment opportunities and the structure of executive compensation (1996)Why do firms measure their intellectual capital? (2003)The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses (2009)Falsification and the Methodology of Scientific Research Programmes (1970)Falsification and the Methodology of Scientific Research Programmes (1976)Developing a framework for responsible innovation (2013)Accounting: Filling the negative space (1992)The audit expectations gap—plus ca change, plus c'est la meme chose? (1992)The professionalization of accountancy (1995)Measuring the Intentional World (1998)Traps and gaps in action explanation: Theoretical problems of a psychology of human action. (2001)Reduction (2007)Doubt Truth to be a Liar (2005)Metaphysical Dependence: Grounding and Reduction (2010)The Oxford Handbook of Reasons and Normativity (2018)A conceptual enquiry into the concept of a ‘principles-based’ accounting standard (2008)Building theory in the sciences of the artificial (2009)Anthropomorphism in AI: hype and fallacy (2024)Formative assessment and the design of instructional systems (1989)On a confusion about a function of consciousness (1995)Chapter 3 : Identity as an Analytic Lens for Research in Education (2000)Competitive advantage: logical and philosophical considerations (2001)Allgemeine Technologie : eine Systemtheorie der Technik (2009)Tapping into non-English-language science for the conservation of global biodiversity (2021)
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References

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  • 2023Tractatus Logico-Philosophicus3,253 cited
  • 1963CONJECTURES AND REFUTATIONS2,853 cited
  • 1957Remarks on the Foundations of Mathematics.1,228 cited
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  • 1999THE EVOLUTION OF THE CONCEPTUAL FRAMEWORK FOR BUSINESS ENTERPRISES IN THE UNITED STATES152 cited
  • 2013The objectives of financial reporting: a historical survey and analysis150 cited
  • 2008Harmonisation or discord? The critical role of the IASB conceptual framework review

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135 cited
  • 2014“Twisting words”? A study of the construction and reconstruction of reliability in financial reporting standard-setting109 cited
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    • 2021Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts23 cited