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An Economics Perspective on Financial Reporting Objectives |
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| Authors: | Anthony D. Miller David Oldroyd |
| Affiliation: | 1. Durham University Business School;2. Newcastle University Business School |
| Abstract: | The paper examines the IASB and FASB's stated objectives of financial reporting, and in particular the decision to disregard the motivational aspects of stewardship information. The paper shows this view to be flawed from a theoretical perspective and considers the practical consequences. |
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