IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v6y1997i4p755-766.html
   My bibliography  Save this article

Stability, pseudo-stability, information and pseudo-information

Author

Listed:
  • David Alexander

Abstract

This paper takes issue with Kuhner (1997) on four main points: • the implications of accounting conventions, principles and valuation conventions; • the role of Notes to the accounts; • the relationship between distributable profits and liquidity; • the significance of the efficient markets hypothesis. Kuhner's desire to make (page 749) 'published data on companies as informative as possible' is strongly supported, but we differ on what this may mean in practice.

Suggested Citation

  • David Alexander, 1997. "Stability, pseudo-stability, information and pseudo-information," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 755-766.
    • Handle: RePEc:taf:euract:v:6:y:1997:i:4:p:755-766
    DOI: 10.1080/09638189700000015
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638189700000015
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/09638189700000015?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. K. Van Hulle & K. U. Leuven, 1993. "Truth and untruth about true and fair: a commentary on 'A European true and fair view' comment," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 99-104.
    2. Karel van Hulle, 1996. "Prudence: a principle or an attitude?," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 375-382.
    3. David Alexander, 1996. "Truer and fairer. Uninvited comments on invited comments," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 483-493.
    4. Walther Busse von Colbe, 1996. "Accounting and the business economics tradition in Germany," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 413-434.
    5. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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, 1999. "A benchmark for the adequacy of published financial statements," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 239-253.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. Axel Haller, 2002. "Financial accounting developments in the European Union: past events and future prospects," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 153-190.
    3. Dunk, Alan S. & Kilgore, Alan, 2000. "The Reintroduction of the True and Fair Override and Harmonization with IASC Standards in Australia: Lessons from the EU and Implications for Financial Reporting and International Trade," The International Journal of Accounting, Elsevier, vol. 35(2), pages 213-226, July.
    4. Lisa Evans, 2003. "The true and fair view and the ‘fair presentation’ override of IAS 1," Accounting and Business Research, Taylor & Francis Journals, vol. 33(4), pages 311-325.
    5. 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.
    6. Stephen Zeff & Willem Buijink & Kees Camfferman, 1999. "'True and fair' in the Netherlands: inzicht or getrouw beeld ?," European Accounting Review, Taylor & Francis Journals, vol. 8(3), pages 523-548.
    7. Canziani Arnaldo, 2017. "On the Accounting Regulation for the European Private Sector," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 79-91, July.
    8. Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
    9. Parker, Lee D. & Boyns, Trevor, 2019. "Language in pursuit of professional branding: The case of scientific costing," The British Accounting Review, Elsevier, vol. 51(2), pages 193-210.
    10. Camfferman, Kees, 1998. "Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting," Serie Research Memoranda 0035, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    11. Giacomo Manetti & Massimo Cecchi & Luca Bagnoli, 2016. "La rappresentazione del patrimonio e del reddito nel bilancio secondo l?approccio dualista tedesco: l?attualit? dei contributi di Schmidt e Sewering," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2016(1), pages 41-62.
    12. Oriol Amat & John Blake & Ester Oliveras, 1999. "Spanish auditors and the 'true and fair view'," Economics Working Papers 409, Department of Economics and Business, Universitat Pompeu Fabra.
    13. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    14. Karel Van Hulle, 1997. "The true and fair view override in the European Accounting Directives," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 711-720.
    15. Lisa Evans & Rachel Baskerville & Katariina Nara, 2015. "Colliding Worlds: Issues Relating to Language Translation in Accounting and Some Lessons from Other Disciplines," Abacus, Accounting Foundation, University of Sydney, vol. 51(1), pages 1-36, March.
    16. 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.
    17. 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.
    18. Christopher Hossfeld & Yvonne Muller-Lagarde & David Alexander & Moritz Pöschke & Lionel Zevounou, 2018. "European Public Interest," Working Papers hal-01936960, HAL.
    19. Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
    20. 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.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    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:taf:euract:v:6:y:1997:i:4:p:755-766. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.