Financial Reporting from the Reference Theories’ Perspective
Download full text from publisher
References listed on IDEAS
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- Bernard Colasse, 2009. "La normalisation comptable internationale face à la crise," Revue d'Économie Financière, Programme National Persée, vol. 95(2), pages 387-399.
- repec:dau:papers:123456789/7516 is not listed on IDEAS
- repec:bla:joares:v:28:y:1990:i:1:p:121-143 is not listed on IDEAS
- Ross L. Watts, 1977. "Corporate Financial Statements, A Product of the Market and Political Processes," Australian Journal of Management, Australian School of Business, vol. 2(1), pages 53-75, April.
More about this item
KeywordsFinancial reporting; accounting model; International Accounting Standards; conceptual framework; agency theory; normative theory;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:khe:journl:v:6:y:2014:i:1:p:9-13. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Adi Sava). General contact details of provider: http://edirc.repec.org/data/ffucdro.html .