Reporting Financial Performance

By Richard William Barker. 2004

127 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/2d5a47c2f86fa48849f4f80bd3dc506006200c40

How researchers see this paper

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In Accounting

1. Joerg-Markus Hitz

In Strategy and Management

1. Joerg-Markus Hitz

Citations in the corpus

• The Decision Usefulness of Fair Value Accounting – A Theoretical Perspective (2007, background): “…standard setting bodies do not take on their role, which is to make such welfare-relevant decisions: neither FASB’s nor IASB’s framework exhibits a clear definition of the income concept pursued, despite an emphasis on the informational role of earnings (Barker, 2004, pp. 158, 164).”