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Objectives of financial statements
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Objectives of financial statements (1973)Objectives of financial statementsOn earnings and cash flows as predictors of future cash flows (2021)On earnings and cash flows as…The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes (2015)The qualitative characteristi…Determinants of Audit Report Lag and Corporate Governance in Malaysia (2013)Determinants of Audit Report …The Legitimacy of the IASB (2012)The Legitimacy of the IASBAccrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting (2008)Accrual accounting does not n…The FASB and Accounting for Economic Reality (2006)The FASB and Accounting for E…Environmental disclosures in annual reports: An international perspective (1996)Environmental disclosures in …Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science (1995)Conditional-normative account…THE DEVELOPMENT OF CONCEPTUAL FRAMEWORKS OF ACCOUNTING FOR THE PUBLIC SECTOR (1992)THE DEVELOPMENT OF CONCEPTUAL…Financial Reporting: Current Problems and Their Implications for Systematic Reform (1990)Financial Reporting: Current …Functions of accounting — a discussion (1988)Functions of accounting — a d…AN ASSESSMENT OF THE RELATIONSHIP BETWEEN US CORPORATE ENVIRONMENTAL PERFORMANCE AND DISCLOSURE (1985)AN ASSESSMENT OF THE RELATION…The impact of socio-economic accounting statements on the investment decision: An empirical study (1980)The impact of socio-economic …Some effects of accounting expertise and information load: An empirical study (1980)Some effects of accounting ex…The corporate environmental accounting system: A management tool for fighting environmental degradation (1976)The corporate environmental a…The Nature of Financial Accounting Objectives: A Summary and Synthesis (1974)The Nature of Financial Accou…The Nature of Managerial Work (1974)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)Institutional Pressures, Monopolistic Conditions and the Implementation of Early Cost Management Practices: The Case of the Royal Tobacco Factory of Seville (1820–1887) (2001)Modern management accounting for modern purchasing (2002)External Control of Organizations: Resource Dependence Perspective (2011)Football club financial reporting: time for a new model? 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  • 1985AN ASSESSMENT OF THE RELATIONSHIP BETWEEN US CORPORATE ENVIRONMENTAL PERFORMANCE AND DISCLOSURE167 cited
  • 1996Environmental disclosures in annual reports: An international perspective152 cited
  • 1980The impact of socio-economic accounting statements on the investment decision: An empirical study122 cited
  • 1992THE DEVELOPMENT OF CONCEPTUAL FRAMEWORKS OF ACCOUNTING FOR THE PUBLIC SECTOR116 cited
  • 2015The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes106 cited
  • 1995Conditional-normative accounting methodology: Incorporating value judgments and means-end relations of an applied science104 cited
  • 1988Functions of accounting — a discussion100 cited
  • 2021On earnings and cash flows as predictors of future cash flows99 cited
  • 2013Determinants of Audit Report Lag and Corporate Governance in Malaysia87 cited
  • 2008Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting85 cited
  • 1974The Nature of Financial Accounting Objectives: A Summary and Synthesis83 cited
  • 1976The corporate environmental accounting system: A management tool for fighting environmental degradation74 cited
  • 2012The Legitimacy of the IASB

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73 cited
  • 1980Some effects of accounting expertise and information load: An empirical study63 cited
  • 1990Financial Reporting: Current Problems and Their Implications for Systematic Reform63 cited
  • 2006The FASB and Accounting for Economic Reality61 cited