Stewardship and the Objectives of Financial Statements: A Comment on IASB's Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and…

By A. Lennard. 2007

156 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/a8b8b19d69a738c403df730e0fb938c8a4c5852d

Citations in the corpus

• The objectives of financial reporting: a historical survey and analysis (2013, unknown): “Lennard (2007) argued that a stewardship objective should be specifically acknowledged in the objectives of financial reporting.”
• Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers (2014, unknown): “The recent discussion paper (hereafter DP) published by the International Accounting Standards Board (IASB, 2013) on the Conceptual Framework makes a systematic review of relevant literature particularly timely.”