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Accounting in Europe Volume 17, 2020 - Issue 1
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Articles

The Return of Stewardship, Reliability and Prudence – A Commentary on the IASB’s New Conceptual Framework

Christoph PelgerDepartment of Accounting, Auditing and Taxation, Faculty of Business and Management, University of Innsbruck, Innsbruck, AustriaCorrespondence[email protected]
ORCID Iconhttps://orcid.org/0000-0002-7140-5262
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Pages 33-51 | Published online: 29 Jul 2019

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Berit Adam, Jens Heiling & Tim Meglitsch. (2022) The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence. Public Money & Management 42:7, pages 521-529.
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Kathrin Oberwallner, Christoph Pelger & Thorsten Sellhorn. (2021) Preparers’ Construction of Users’ Information Needs in Corporate Reporting: A Case Study. European Accounting Review 30:5, pages 855-886.
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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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Annemarie Conrath-Hargreaves, Jens Heiling & Sonja Wüstemann. (2021) Recursivity in standard setting processes: the measurement case of fair value and market value. Public Money & Management 41:3, pages 192-202.
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Articles from other publishers (19)

Brian A. Rutherford. (2023) The paranoid style in the sociology of financial reporting principles. Meditari Accountancy Research 31:6, pages 1798-1826.
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Hammed Afolabi, Ronita Ram & Gunnar Rimmel. (2023) Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position. Sustainability Accounting, Management and Policy Journal 14:4, pages 743-775.
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Noriaki Okamoto. (2023) Social Ontology and the Identification of Generic Performativity in Social Science: A Case of Performative Financialization. Philosophy of the Social Sciences 53:4, pages 303-326.
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Walid Guermazi. (2022) International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research. International Journal of Disclosure and Governance 20:2, pages 200-211.
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Chee Kwong Lau. (2022) Financial reporting, debt covenants and convertible debts. Asian Review of Accounting 31:2, pages 256-275.
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Musa Ghazwani, Mark Whittington & Akrum Helfaya. (2023) Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms. Sustainability 15:6, pages 5155.
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Selina Orthaus, Christoph Pelger & Christoph Kuhner. (2022) The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory*. Contemporary Accounting Research 40:1, pages 41-88.
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Begoña Giner & Mercedes Luque-Vílchez. (2022) A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective. Sustainability Accounting, Management and Policy Journal 13:6, pages 1284-1309.
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Ying Zhang & Jane Andrew. (2022) Financialisation and the Conceptual Framework: An update. Critical Perspectives on Accounting 88, pages 102322.
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Berit Hartmann. (2021) Current value as relational becoming: the case of goodwill impairment testing. Qualitative Research in Accounting & Management 19:4, pages 386-415.
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John Richard Edwards & Trevor Boyns. (2022) Published Accounts, Stewardship, and Decision Making: A Case Study 1863–1940. Abacus 58:2, pages 300-333.
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WALLY Smieliauskas, RUSSELL Craig & JOEL Amernic. (2022) Elevating Financial Reporting Beyond a Mere Compliance Instrument * . Accounting Perspectives 21:1, pages 61-100.
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Francesco Mazzi, Richard Slack, Ioannis Tsalavoutas & Fanis Tsoligkas. (2022) Exploring investor views on accounting for R&D costs under IAS 38. Journal of Accounting and Public Policy 41:2, pages 106944.
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Fanya FİLİPOVA, Atanas ATANASOV, Reni PETROVA & Rumyana MARİNOVA. (2021) IMPROVING COMMUNICATION THROUGH FINANCIAL STATEMENTS: SOME EFFECTS OF АPPLYING THE INTERNATIONAL ACCOUNTING STANDARDS BOARD INITIATIVEFİNANSAL TABLOLAR YOLUYLA İLETİŞİMİN GELİŞTİRİLMESİ: ULUSLARARASI MUHASEBE STANDARTLARI KURULU GİRİŞİMİNİN KULLANILMASININ BAZI ETKİLERİ. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 8:2, pages 761-781.
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Bernard Colasse & Céline Michaïlesco. (2021) Du discours des normalisateurs anglo-saxons sur la qualité de l’information comptable. ACCRA N° 11:2, pages 5-28.
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Viktoria Aust, Christoph Pelger & Christian Drefahl. (2021) Exploring the relationship between valuation and stewardship uses of accounting information: Empirical evidence from German listed firms. Journal of International Accounting, Auditing and Taxation 42, pages 100375.
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Elena Dombrovskaya. 2021. Comprehensible Science. Comprehensible Science 101 110 .
Kathrin Oberwallner, Christoph Pelger & Thorsten Sellhorn. (2021) Preparers' construction of users' information needs in corporate reporting: A case study. SSRN Electronic Journal.
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Stephanie Jana & Martin Schmidt. (2017) Model-Based Fair Values for Financial Instruments: Relevance or Reliability? Conjoint Measurement-Based Evidence. SSRN Electronic Journal.
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