On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View-Reference-Cited by-同舟云学术

On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View

Published:2019-09-29 Issue:1 Volume:17 Page:1-32
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Abad Cristina¹,Barone Elisabetta²,Gullkvist Benita M.³⁴,Hellman Niclas⁵,Marques Ana⁶,Marton Jan⁷,Mason Stephani⁸,Silva Ricardo Luiz Menezes⁹^ORCID,Morais Ana¹⁰^ORCID,Moya Gutierrez Soledad¹¹,Quagli Alberto¹²,Vysotskaya Anna¹³^ORCID

Affiliation:

1. Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Sevilla, Spain

2. Department of Economics and Finance, Brunel University of London, London, UK

3. Department of Accounting, Hanken School of Economics, Vaasa, Finland

4. Department of Accounting, Åbo Akademi University, Turku, Finland

5. Department of Accounting, Handelshogskolan i Stockholm, Stockholm, Sweden

6. Norwich Business School, University of East Anglia, Norwich, UK

7. Department of Business Administration, Goteborgs universitet Handelshogskolan, Goteborg, Sweden

8. School of Accountancy and MIS, DePaul University, Chicago, USA

9. Department of Accounting, University of Sao Paulo, Ribeirao Preto, Brazil

10. Department of Management, Universidade de Lisboa Instituto Superior de Economia e Gestao, Lisboa, Portugal

11. Department of Economics, Finance and Accounting, SADE Business School, Sant Cugat del Valles, Spain

12. Department of Economics, University of Genoa, Genova, Italy

13. Department of Finance and Credit, Southern Federal University, Rostov, Russia

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2019.1664753

Reference133 articles.

1. Towards a New Conceptual Framework: Presentations at theAccounting in Europeand European Accounting Association Financial Reporting Standards Committee Symposium

2. Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

3. The value relevance of cash flows, current accruals, and non-current accruals in the UK

4. The Market for "Lemons": Quality Uncertainty and the Market Mechanism

5. Segment Disclosure Quantity and Quality under IFRS 8: Determinants and the Effect on Financial Analysts' Earnings Forecast Errors

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