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Maintaining economic stability as a motive for statutory accounting requirements

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  • Christoph Kuhner

Abstract

The impact of selected accounting rules on economic stability is analysed. Maintaining economic stability is claimed to be an important motive for regulatory intervention. In the first part of the paper, a framework for analysing the usefulness of such stabilizing intervention is proposed. There are differences between countries relating to the kind of economic relationship regulators are focusing on. To what extent should standard setting activities attempt to stabilize relationships between debtors and creditors rather than between capital market players? Should the determination of distributable profits or investor information be the predominating tool of policy making? In relation to these issues several common accounting rules are examined for their contribution to economic stability.

Suggested Citation

  • Christoph Kuhner, 1997. "Maintaining economic stability as a motive for statutory accounting requirements," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 733-754.
    • Handle: RePEc:taf:euract:v:6:y:1997:i:4:p:733-754
    DOI: 10.1080/09638189700000014
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    Cited by:

    1. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
    2. David Alexander, 1997. "Stability, pseudo-stability, information and pseudo-information," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 755-766.
    3. Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
    4. Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.
    5. David Alexander, 1999. "A benchmark for the adequacy of published financial statements," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 239-253.
    6. Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "European Public Interest," Working Papers hal-01936960, HAL.
    7. Baker, C. Richard & Wallage, Philip, 2000. "The Future of Financial Reporting in Europe: Its Role in Corporate Governance," The International Journal of Accounting, Elsevier, vol. 35(2), pages 173-187, July.

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