Concepedia

Financial Reporting Objectives

Financial Reporting Objectives is a foundational concept in accounting theory that specifies the primary aims and purposes of financial reporting, distinguishing it from other reporting frameworks by focusing on providing decision-useful information to investors, creditors, and other stakeholders regarding an entity's financial performance, position, and cash flows.

310

Publications

16.9K

Citations

612

Authors

304

Institutions

Publications per year

2017–2026

88

Parents

Children

Publications

310

The relevance of the value-relevance literature for financial accounting standard setting

Robert W. Holthausen, Ross L. Watts · Journal of Accounting and Economics · 2001 · 1.9K citations

, , +12

A Conceptual Framework for Financial Reporting

David F. Hawkins, Jacob Cohen · 2001 · 632 citations

, , +14

How did Financial Reporting Contribute to the Financial Crisis?

Mary E. Barth, Wayne R. Landsman · European Accounting Review · 2010 · 514 citations

, , +17

Reporting Bias

Paul E. Fischer, Robert E. Verrecchia · The Accounting Review · 2000 · 441 citations

, , +15

Accounting for Stewardship

Frøystein Gjesdal · Journal of Accounting Research · 1981 · 440 citations

, , +7

1–5 of 310

Authors

612

  1. JG
    Joachim Gassen

    Humboldt-Universität zu Berlin, Germany

    5 publications · 206 citations

    5

    h-index

  2. ME
    Mary E. Barth

    Stanford University, United States

    5 publications · 956 citations

    5

    h-index

  3. NA
    Noor Azizi Ismail

    Northern University of Malaysia, Malaysia

    3 publications · 43 citations

    3

    h-index

  4. MJ
    Matthew J. Magilke

    Claremont McKenna College, United States

    3 publications · 107 citations

    3

    h-index

  5. JT
    Jeffrey T. Doyle

    Utah State University, United States

    3 publications · 107 citations

    3

    h-index

1–5 of 612

Institutions

304

  1. University of Technology Malaysia

    Johor Bahru, Malaysia

    5 h-index

    10 publications

    431 citations

  2. University of Manchester

    Manchester, United Kingdom

    5 h-index

    6 publications

    374 citations

  3. University of Chicago

    Chicago, United States

    4 h-index

    6 publications

    384 citations

  4. Monash University

    Melbourne, Australia

    4 h-index

    6 publications

    277 citations

  5. Stanford University

    Stanford, United States

    3 h-index

    3 publications

    887 citations

  6. Texas A&M University

    College Station, United States

    3 h-index

    5 publications

    272 citations

  7. Utah State University

    Logan, United States

    3 h-index

    3 publications

    100 citations

  8. Columbia University

    New York, United States

    3 h-index

    3 publications

    271 citations

1–8 of 304

Venues

  1. SSRN Electronic Journal

    Repository · 22 publications · 619 citations

    15

    h-index

  2. Journal of Accounting Research

    JAR · 14 publications · 1.5K citations

    13

    h-index

  3. Journal of accountancy online/Journal of accountancy

    JofA · 11 publications · 295 citations

    11

    h-index

  4. Abacus

    9 publications · 874 citations

    9

    h-index

  5. European Accounting Review

    EAR · 8 publications · 1.1K citations

    8

    h-index

1–5