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Pathway to an Integrated Conceptual Framework for Financial Reporting · Study

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ArticlePathway to an Integrated Conceptual Framework for Financial Reporting

Christine A. Botosan2019

Article2019

Pathway to an Integrated Conceptual Framework for Financial Reporting

Christine A. Botosan

16 citations·0/0 files stored·The Accounting Review

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

Abstract

Data Availability: Appendix A contains a list of source materials that aided the development of the ideas expressed in this paper.

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References

1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2008Financial Accounting Standards Board (FASB)1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.2011International Accounting Standards Board (IASB)2010Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms 2005Managers' Motives to Withhold Segment Disclosures and the Effect of SFAS No. 131 on Analysts' Information Environment 1999Revaluations of fixed assets and future firm performance: Evidence from the UK 1981Accounting for Stewardship

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Details

Year2019

Typearticle

Published2019-07-01

VenueThe Accounting Review

ISSN-L0001-4826

Languageen

Citations16

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

Identifiers

doi10.2308/accr-10683

openalex_workW2969946816

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