Concepedia

Financial Statement Objective

Financial Statement Objective is an academic concept denoting a fundamental purpose or intended outcome that a financial reporting system seeks to achieve by providing decision-useful information to stakeholders through the structured representation of an entity’s financial position and performance.

57

Publications

2.3K

Citations

99

Authors

43

Institutions

Publications per year

2017–2026

12

Variants

Objective Of Financial Reporting

Parents

Publications

57

Accounting for Stewardship

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

, , +7

Financial reporting, tax costs, and book-tax conformity

David A. Guenther, Edward L. Maydew, Sarah E. Nutter · Journal of Accounting and Economics · 1997 · 189 citations

, , +15

Stewardship and the Objectives of Financial Statements: A Comment on IASB's<i>Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information</i>1

Andrew Lennard · Accounting in Europe · 2007 · 157 citations

, , +10

Objectives of Financial Reporting by Business Enterprises

Rinku, Kunti · PARIPEX-INDIAN JOURNAL OF RESEARCH · 2014 · 128 citations · Full text

, , +14

Objectives of Financial Reporting by Business Enterprises

Rinku Rinku, Kunti Kunti · PARIPEX-INDIAN JOURNAL OF RESEARCH · 2012 · 115 citations · Full text

, , +14

1–5 of 57

Authors

99

  1. GH
    George H. Sorter

    New York University, United States

    2 publications · 32 citations

    2

    h-index

  2. EL
    Edward L. Maydew

    University of North Carolina at Chapel Hill, United States

    2 publications · 208 citations

    2

    h-index

  3. SA
    Stephen A. Zeff

    Rice University, United States

    2 publications · 49 citations

    2

    h-index

  4. DA
    David A. Guenther

    University of Oregon, United States

    2 publications · 208 citations

    2

    h-index

  5. SE
    Sarah E. Nutter

    George Mason University, United States

    2 publications · 208 citations

    2

    h-index

1–5 of 99

Institutions

43

  1. University of Oregon

    Eugene, United States

    2 h-index

    2 publications

    53 citations

  2. George Mason University

    Fairfax, United States

    2 h-index

    2 publications

    208 citations

  3. Rice University

    Houston, United States

    1 h-index

    1 publications

    35 citations

  4. University of Chicago

    Chicago, United States

    1 h-index

    1 publications

    189 citations

  5. KTH Royal Institute of Technology

    Stockholm, Sweden

    1 h-index

    1 publications

    32 citations

  6. Rutgers, The State University of New Jersey

    New Brunswick, United States

    1 h-index

    1 publications

    24 citations

  7. The University of Texas at Austin

    Austin, United States

    1 h-index

    2 publications

    24 citations

  8. University of Connecticut

    Storrs, United States

    1 h-index

    1 publications

    189 citations

1–8 of 43

Venues

  1. Journal of Accounting Research

    JAR · 5 publications · 603 citations

    5

    h-index

  2. SSRN Electronic Journal

    Repository · 3 publications · 56 citations

    3

    h-index

  3. Journal of accountancy online/Journal of accountancy

    JofA · 3 publications · 38 citations

    3

    h-index

  4. Accounting and Business Research

    3 publications · 68 citations

    3

    h-index

  5. Australian Accounting Review

    AAR · 2 publications · 30 citations

    2

    h-index

1–5