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The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework

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References

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2015

Practices of standard-setting – An analysis of the IASB's and FASB's process of identifying the objective of financial reporting

130 cited

2010The Decision Usefulness of Financial Accounting Measurement Concepts: Evidence from an Online Survey of Professional Investors and their Advisors114 cited

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2022The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*21 cited
2021Unreliable Accounts: How Regulators Fabricate Conceptual Narratives to Diffuse Criticism18 cited