Innovations Technology Governance Globalization · 2011 · 22 citations · 2 references
BusinessAccountancyAccountingCorporate ReportingFinancial AccountingInternational AccountingAnnual ReportingFinancial ReportingFinancial Reporting ObjectivesFinancial Reporting SystemsFinancial StatementsInternational Financial Reporting StandardsCombined Financial StatementsGeneral Purpose Financial ReportingGenerally Accepted Accounting Principles ApplicationIntegrated Reporting FrameworkInternational Financial Reporting Standards ApplicationInternational Financial Reporting Standards ConvergenceInternational Financial Reporting Standards DisclosureStandards
The primary users of general purpose financial reporting are present and potential investors, lenders and other creditors, who use that information to make decisions about buying, selling or holding equity or debt instruments and providing or settling loans or other forms of credit.
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American Economic Review · 2012 · 6.8K citations
Network externalities, competition, and compatibility
Michael L. Katz · American Economic Review · 1985 · 6.2K citations