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SPROUSE'S WHAT-YOU-MAY-CALL-ITS: FUNDAMENTAL INSIGHT OR MONUMENTAL MISTAKE?
16 references·11 citing·39 second hop
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this work references cited by second hop

References

  • 1937The Nature of the Firm25,519 cited
  • 1961The Economics of Information5,332 cited
  • 1957Theory of the Consumption Function3,335 cited
  • 2005Understanding the Process of Economic Change2,789 cited
  • 1951The Division of Labor is Limited by the Extent of the Market1,633 cited
  • 2004Information content of equity analyst reports962 cited
  • 1983The Contractual Nature of the Firm815 cited
  • 1964What Should Economists Do?770 cited
  • 1991Accounting for Rationality: Double-Entry Bookkeeping and the Rhetoric of Economic Rationality629 cited
  • 2003Earnings Quality604 cited
  • 2009The use of knowledge in society599 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 2006Making up users402 cited
  • 1998Bridging the Information Gap: Quarterly Conference Calls as a Medium for Voluntary Disclosure362 cited
  • 2011Financial Accounting Standards Board (FASB)342 cited
  • 2002Voluntary disclosure of balance sheet information in quarterly earnings announcements333 cited

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Cited by

  • 2018Gaps in the IFRS Conceptual Framework32 cited
  • 2024Seeing double corporate reporting through the materiality lenses of both investors and nature*31 cited
  • 2016The Ecological Rationality of Historical Costs and Conservatism27 cited
  • 2021The Effect of Accrual Heterogeneity on Accrual Quality Inferences25 cited
  • 2023Trivialization of the bottom line and losing relevance of losses25 cited
  • 2013Information Asymmetry and Accounting Conservatism Under IFRS Adoption21 cited
  • 2015The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards20 cited
  • 2021Public Company Auditing Around the Securities Exchange Act17 cited
  • 2019Accounting for Market Equilibrium – Comparing the Revenue-Expense to the Balance-Sheet Approach14 cited
  • 2024Accounting paradigms and neoliberalism. A Gramscian interpretative analysis of the evolution of the asset-liability view and revenue-expense view in Italy and the United States (1891–1991)11 cited
  • 2017Historical Cost and Conservatism Are Joint Adaptations That Help Identify Opportunity Cost11 cited