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Accounting and Business Research Volume 43, 2013 - Issue 4: INTERNATIONAL ACCOUNTING POLICY FORUM
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Original Articles

The objectives of financial reporting: a historical survey and analysis

Stephen A. Zeff Jesse H. Jones Graduate School of Business, Rice University, Houston, TX, USACorrespondence[email protected]
Pages 262-327 | Published online: 19 Jun 2013

Citations (73)

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Mohammad Namazi & Fatemeh Taak. (2022) Accounting analysis of the Achaemenes archives: a summative content analysis. Accounting History Review 32:2-3, pages 145-171.
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Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Christoph Pelger. (2020) The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework. Accounting in Europe 17:1, pages 33-51.
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Mark Clatworthy, Juan Manuel García Lara & Edward Lee. (2020) 50 years of Accounting and Business Research. Accounting and Business Research 50:1, pages 1-5.
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Ian Dennis. (2019) The Conceptual Framework – A ‘Long and Winding Road’ … . Accounting in Europe 16:3, pages 256-289.
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Ahmed Aboud & Clare Roberts. (2018) Managers’ segment disclosure choices under IFRS 8: EU evidence. Accounting Forum 42:4, pages 293-308.
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Ian Dennis. (2018) What is a Conceptual Framework for Financial Reporting?. Accounting in Europe 15:3, pages 374-401.
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Zongyan Li & Yu Qin. (2018) Context cultures, translation strategies and learning efficiency of accounting standards: experimental evidence based on ASBE and IFRS texts. China Journal of Accounting Studies 6:2, pages 206-229.
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Christopher W. Nobes & Christian Stadler. (2015) The qualitative characteristics of financial information, and managers’ accounting decisions: evidence from IFRS policy changes. Accounting and Business Research 45:5, pages 572-601.
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Jerold L. Zimmerman. (2015) The role of accounting in the twenty-first century firm. Accounting and Business Research 45:4, pages 485-509.
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Richard Barker. (2015) Conservatism, prudence and the IASB's conceptual framework. Accounting and Business Research 45:4, pages 514-538.
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Paul André. (2014) Towards a New Conceptual Framework: Here We Go Again!. Accounting in Europe 11:2, pages 145-147.
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Richard Barker, Andrew Lennard, Christopher Nobes, Marco Trombetta & Peter Walton. (2014) Response of the EAA Financial Reporting Standards Committee to the IASB Discussion Paper A Review of the Conceptual Framework for Financial Reporting. Accounting in Europe 11:2, pages 149-184.
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Richard Macve. (2014) What should be the nature and role of a revised Conceptual Framework for International Accounting Standards?. China Journal of Accounting Studies 2:2, pages 77-95.
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Nicola Moscariello, Len Skerratt & Michele Pizzo. (2014) Mandatory IFRS adoption and the cost of debt in Italy and UK. Accounting and Business Research 44:1, pages 63-82.
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Jerold L. Zimmerman. (2015) The Role of Accounting in the 21st Century Firm. SSRN Electronic Journal.
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Richard H. Macve. (2014) What Should Be the Nature and Role of a Revised Conceptual Framework for International Accounting Standards?. SSRN Electronic Journal.
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