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Accounting and Business Research Volume 42, 2012 - Issue 3: INTERNATIONAL ACCOUNTING POLICY FORUM
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Conference papers and responses

Business-model (intent)-based accounting

James Leisenring Financial Accounting Standards Board, 401 Merritt 7, PO Box 5116, Norwalk, CT, 06856-5116, USA
,
Thomas Linsmeier Financial Accounting Standards Board, 401 Merritt 7, PO Box 5116, Norwalk, CT, 06856-5116, USA
,
Katherine Schipper Fuqua School of Business, Duke University, 100 Fuqua Drive, Durham, NC, 27708, USACorrespondence[email protected]
&
Edward Trott 97 C Beach Drive, Stamford, CT, 06902, USA
Pages 329-344 | Published online: 27 Jun 2012

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Erlend Kvaal, Edgar Löw, Zoltán Novotny-Farkas, Argyro Panaretou, Annelies Renders & Peter Sampers. (2023) Classification and Measurement under IFRS 9: A Commentary and Suggestions for Future Research. Accounting in Europe 0:0, pages 1-22.
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Katherine Schipper. (2022) Why do accounting issues end up in the ‘too difficult’ box?. Accounting and Business Research 52:5, pages 482-506.
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Kjell Magne Baksaas & Tonny Stenheim. (2019) Proposal for improved financial statements under IFRS. Cogent Business & Management 6:1.
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Robin Roslender & Christian Nielsen. (2017) Lessons for progressing narrative reporting: Learning from the experience of disseminating the Danish Intellectual Capital Statement approach. Accounting Forum 41:3, pages 161-171.
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Dominic Detzen. (2016) From compromise to concept? – a review of ‘other comprehensive income’. Accounting and Business Research 46:7, pages 760-783.
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Rucsandra Moldovan. (2014) Post-Implementation Reviews for IASB and FASB Standards: A Comparison of the Process and Findings for the Operating Segments Standards. Accounting in Europe 11:1, pages 113-137.
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Stergios Leventis. (2013) The failure and the future of accounting: Strategy, stakeholders, and business value. Accounting and Business Research 43:6, pages 683-685.
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Richard Barker & Anne McGeachin. (2013) Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism. Accounting and Business Research 43:6, pages 579-604.
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Mary E. Barth. (2013) Global Comparability in Financial Reporting: What, Why, How, and When?. China Journal of Accounting Studies 1:1, pages 2-12.
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Shrutika Mishra & Priyanshu Mishra. (2023) AI business models and its impact on business strategic framework. International Journal of Financial Engineering 10:02.
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Gregory B. Waymire & Sudipta Basu. (2022) The Social Value of FASB. Accounting, Economics, and Law: A Convivium 12:2, pages 153-180.
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Lorenzo Simoni, Stefan Schaper & Christian Nielsen. (2021) Business Model Disclosures, Market Values, and Earnings Persistence: Evidence From the UK . Abacus 58:1, pages 142-173.
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Jonathan Black, Jeff Zeyun Chen & Marc Cussatt. (2022) Managerial discretion and the comparability of fair value estimates. Journal of Accounting and Public Policy 41:1, pages 106878.
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Alessandro Mechelli & Riccardo Cimini. (2020) The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39. Journal of Management and Governance 25:4, pages 1241-1266.
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Babarindé René Aderomou, Jean-Michel Sahut & Frédéric Teulon. (2021) Reporting sur le Business Model et performance perçue par les investisseurs en Afrique. Gestion 2000 Volume 37:6, pages 39-65.
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Costanza Di FabioCostanza Di Fabio. 2021. National Supervision and Income Smoothing in Banks’ Annual Reports. National Supervision and Income Smoothing in Banks’ Annual Reports 33 57 .
Yonca Ertimur, Jennifer Francis, Amanda Gonzales & Katherine Schipper. (2020) Financial Reporting for Pollution Reduction Programs. Management Science 66:12, pages 6015-6041.
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Mario Abela. (2020) Paradise Lost: Accounting Narratives Without Numbers. Accounting, Economics, and Law: A Convivium 10:2.
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Amine Allouah & Omar Besbes. (2020) Prior-Independent Optimal Auctions. Management Science 66:10, pages 4417-4432.
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Max Göttsche, Stephan Küster & Tobias Steindl. (2020) To Reveal or Not to Reveal? The Influence of Cultural Secrecy on Discretionary Disclosure Decisions. The International Journal of Accounting 55:03, pages 2050012.
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Christine. A. Botosan. (2019) Pathway to an Integrated Conceptual Framework for Financial Reporting. The Accounting Review 94:4, pages 421-436.
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Lorenzo Simoni, Laura Bini & Francesco Giunta. (2019) The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies. FINANCIAL REPORTING:1, pages 83-111.
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Laura Girella, Roberto Tizzano & Elisa Rita Ferrari. (2018) Concepts travelling across disciplinary fields: the case of the business model. Journal of Management and Governance 23:2, pages 373-402.
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Shaul Hayoun. (2019) How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices. Accounting, Organizations and Society 73, pages 68-82.
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Mara Del Baldo & Maria-Gabriella Baldarelli. (2017) Renewing and improving the business model toward sustainability in theory and practice. International Journal of Corporate Social Responsibility 2:1.
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Alessandro Mechelli, Riccardo Cimini & Francesca Mazzocchetti. (2017) The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study. Revista de Contabilidad 20:1, pages 1-12.
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Paul André, Andrei Filip & Rucsandra Moldovan. (2016) Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors. The International Journal of Accounting 51:4, pages 443-461.
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Kevin Ow Yong, Chu Yeong Lim & Pearl Tan. (2016) Theory and practice of the proposed conceptual framework: Evidence from the field. Advances in Accounting 35, pages 62-74.
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Ugo Lassini, Andrea Lionzo & Francesca Rossignoli. (2015) Does business model affect accounting choices? An empirical analysis of European listed companies. Journal of Management & Governance 20:2, pages 229-260.
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Gaia Melloni, Riccardo Stacchezzini & Alessandro Lai. (2015) The tone of business model disclosure: an impression management analysis of the integrated reports. Journal of Management & Governance 20:2, pages 295-320.
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Charlotte Disle, Stéphane Périer, Frédéric Bertrand, Nathalie Gonthier-Besacier & Philippe Protin. (2016) Business Model et normalisation comptable : quelle intégration du modèle économique par les IFRS ?. Comptabilité Contrôle Audit Tome 22:1, pages 85-119.
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Christine A. Botosan & Adrienna A. Huffman. (2015) Decision-Useful Asset Measurement from a Business Valuation Perspective. Accounting Horizons 29:4, pages 757-776.
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Christian Nielsen & Robin Roslender. (2015) Enhancing financial reporting: The contribution of business models. The British Accounting Review 47:3, pages 262-274.
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Marco Sorrentino & Margherita Smarra. (2015) The Term “Business Model” in Financial Reporting: Does It Need a Proper Definition?. Open Journal of Accounting 04:02, pages 11-22.
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Ales Novak. (2014) Business Model Literature Overview. FINANCIAL REPORTING:1, pages 79-130.
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Brian Singleton-Green. (2012) Should financial reporting reflect firms’ business models? What accounting can learn from the economic theory of the firm. Journal of Management & Governance 18:3, pages 697-706.
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Mary E. Barth. (2014) Measurement in Financial Reporting: The Need for Concepts. Accounting Horizons 28:2, pages 331-352.
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Günther Gebhardt, Araceli Mora & Alfred Wagenhofer. (2014) Revisiting the Fundamental Concepts of IFRS. Abacus 50:1, pages 107-116.
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Gregory B. Waymire & Sudipta Basu. (2021) The Social Value of FASB. SSRN Electronic Journal.
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Yonca Ertimur, Jennifer Francis & Katherine Schipper. (2017) Financial Reporting for Pollution Reduction Programs. SSRN Electronic Journal.
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Michael E. Bradbury. (2014) Some Capital Ideas. SSRN Electronic Journal.
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Christine A. Botosan & Adrienna A. Huffman. (2014) A Business Valuation Framework for Asset Measurement. SSRN Electronic Journal.
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Mary E. Barth. (2013) Measurement in Financial Reporting: The Need for Concepts. SSRN Electronic Journal.
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