1,403
Views
11
CrossRef citations to date
0
Altmetric
Refereed articles

The Equity Theories and Financial Reporting: An Analysis

Pages 191-211 | Published online: 24 Nov 2010

References

  • American Accounting Association . 1957 . Accounting and Reporting Standards for Corporate Financial Investments and Preceding Statements and Supplements , (Iowa City) (in Meyer, 1973)
  • Baker , R. E. , Lembke , V. C. and King , T. E. 2005 . Advanced Financial Accounting , 6 , New York : McGraw-Hill .
  • Baxter , G. C. and Spinney , J. C. 1975 . A closer look at financial statement theory . CA Magazine , 106 ( 1 ) : 31 – 36 . (reference in IASB/FASB, 2008a)
  • Bedford , N. M. 1965 . Income Determination Theory: An Accounting Framework , Reading, MA : Addison-Wesley .
  • Bird , F. A. , Davidson , L. F. and Smith , C. H. 1974 . Perceptions of external accounting transfers under entity and proprietary theory . The Accounting Review , 49 ( 2 ) : 233 – 244 .
  • Borth, D. (1948) Donated fixed assets, The Accounting Review, 23(2), pp. 171–178.
  • Canning , J. B. 1929 . The Economics of Accountancy , New York : Ronald Press . (reference in Meyer, 1973)
  • Chatfield , M. 1977 . A History of Accounting Thought , rev. , New York : Robert E. Krieger .
  • Chow , Y. C. 1942 . The doctrine of proprietorship . The Accounting Review , 17 ( 2 ) : 157 – 163 .
  • Clark , M. W. 1993 . Entity theory, modern capital structure theory, and the distinction between debt and equity . Accounting Horizons , 7 ( 3 ) : 14 – 31 .
  • Gilman , S. 1939 . Accounting Concepts of Profit , New York : Ronald Press .
  • Goldberg , L. 1965 . An Inquiry into the Nature of Accounting Monograph No. 7 , New York : American Accounting Association . (reference in Meyer, 1973)
  • Hatfield , H. R. 1909 . Modern Accounting: Its Principles and Some of its Problems , New York : D. Appleton .
  • Hendriksen , E. S. and Van Breda , M. F. 1992 . Accounting Theory , 5 , Homewood and Boston : Richard D. Irwin .
  • Horngren , C. T. 1957 . Stock dividends and the entity theory . The Accounting Review , 32 ( 3 ) : 379 – 385 .
  • Husband , G. R. 1938 . The corporate-entity fiction and accounting theory . The Accounting Review , 13 ( 3 ) : 241 – 253 .
  • Husband , G. R. 1954 . The entity concept in accounting . The Accounting Review , 29 ( 4 ) : 552 – 563 .
  • IASB . 2008 . Comment letter summary: Objectives and qualitative characteristics . (Agenda Paper 2A). Available at: www.iasb.org (accessed 18 April 2009)
  • IASB/FASB . 2008a . Exposure Draft: An Improved Conceptual Framework for Financial Reporting; Chapter 1 The Objective of Financial Reporting; Chapter 2 Qualitative Characteristics and Constraints on Decision-Useful Financial Reporting Information ,
  • Kam , V. 1990 . Accounting Theory , New York : John Wiley .
  • Kell , W. G. 1953 . Should the accounting entity be personified? . The Accounting Review , 28 ( 1 ) : 40 – 43 .
  • Li , D. H. 1960a . The nature of corporate residual equity under the entity concept . The Accounting Review , 35 ( 2 ) : 258 – 263 .
  • Li , D. H. 1960b . The nature and treatment of dividends under the entity concept . The Accounting Review , 35 ( 4 ) : 674 – 679 .
  • Li , D. H. 1961 . Income taxes and income tax allocation under the entity concept . The Accounting Review , 36 ( 2 ) : 265 – 268 .
  • Li , D. H. 1963 . Alternative accounting procedures and the entity concept . The Accounting Review , 38 ( 1 ) : 52 – 55 .
  • Li , D. H. 1964 . The objectives of the corporation under the entity concept . The Accounting Review , 39 ( 3 ) : 946 – 950 .
  • Lorig , A. N. 1964 . Some basic concepts of accounting and their implications . The Accounting Review , 39 ( 3 ) : 563 – 573 .
  • Maltby , J. 2000 . The origins of prudence in accounting . Critical Perspectives on Accounting , 11 : 51 – 70 .
  • Mattessisch , R. 2008 . Two Hundred Years of Accounting Research , New York : Routledge Press .
  • Meyer , P. E. 1973 . The accounting entity . Abacus , 9 ( 2 ) : 116 – 126 .
  • Moonitz , M. 1942 . The entity approach to consolidated statements . The Accounting Review , 17 ( 3 ) : 236 – 242 .
  • Mozes , H. A. 1998 . The FASB's Conceptual Framework and political support: the lesson from employee stock options . Abacus , 34 ( 2 ) : 141 – 161 .
  • Newberry , S. 2001 . Reciprocal and non-reciprocal transactions: the FASB's stock-based compensation project . Abacus , 37 ( 2 ) : 177 – 187 .
  • Newberry , S. 2003 . Reporting performance: comprehensive income and its components . Abacus , 39 ( 3 ) : 325 – 339 .
  • Newlove , G. H. and Garner , P. S. 1951 . Advanced Accounting, Volume I: Corporate Capital and Income , Boston : D. C. Heath .
  • Paton , W. A. 1922 . Accounting Theory , New York : Ronald Press .
  • Paton , W. A. 1965 . Corporate Profits: Measurement, Reporting, Distribution, Taxation, A Survey for Laymen and Accountants , Homewood, IL : Richard D. Irwin .
  • Paton , W. A. and Littleton , A. C. 1940 . An Introduction to Corporate Accounting Standards , New York : American Accounting Association . Monograph No. 3
  • Raby , W. L. 1959 . The two faces of accounting . The Accounting Review , 34 ( 3 ) : 452 – 461 .
  • Ray, J. C. (1962) Accounting for treasury stock, The Accounting Review, 37(4), pp. 753–757.
  • Schroeder , R. G. , Clark , M. W. and Cathey , J. M. 2001 . Financial Accounting Theory and Analysis: Text Readings and Cases , 7 , New York : John Wiley .
  • Seidman , N. B. 1956 . The determination of stockholder income . The Accounting Review , 31 ( 1 ) : 64 – 70 .
  • Sprague , C. E. 1913 . The Philosophy of Accounts , New York : Ronald Press .
  • Sprouse , R. T. 1957 . The significance of the concept of the corporation in accounting analyses . The Accounting Review , 32 ( 3 ) : 369 – 378 .
  • Sprouse, R. T. and Moonitz, M. (1962) A tentative set of broad accounting principles for business enterprises. Accounting Research Study No. 3. USA, New York: American Institute of Certified Public Accountants.
  • Staubus , G. J. 1952 . Payments for the use of capital and the matching process . The Accounting Review , 27 ( 1 ) : 104 – 113 .
  • Staubus , G. J. 1959 . The residual equity point of view in accounting . The Accounting Review , 34 ( 1 ) : 3 – 13 .
  • Staubus , G. J. 1961 . A Theory of Accounting to Investors , Berkerley and Los Angeles : University of California Press .
  • Suojanen , W. W. 1954 . Accounting theory and the large corporation . The Accounting Review , 29 ( 3 ) : 391 – 398 .
  • Suojanen , W. W. 1958 . Enterprise theory and corporate balance sheets . The Accounting Review , 33 ( 1 ) : 56 – 65 .
  • Vatter , W. J. 1947 . The Fund Theory of Accounts and Its Implications for Financial Reports , Chicago : University of Chicago Press . (reference in Meyer, 1973)
  • Vatter, W. J. (1962) Fund-theory view of price-level adjustments, The Accounting Review, 37(2), pp. 189–207.
  • Zeff , S. A. 1978 . A Critical Examination of the Orientation Postulate in Accounting with Particular Attention to its Historical Development , New York : Arno Press .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.