An Economics Perspective on Financial Reporting Objectives

Miller, A.D.; Oldroyd, D.

doi:10.1111/auar.12192

An Economics Perspective on Financial Reporting Objectives

Miller, A.D.; Oldroyd, D.

Authors

Tony Miller anthony.miller@durham.ac.uk
Assistant Professor

D. Oldroyd

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.

Citation

Miller, A., & Oldroyd, D. (2018). An Economics Perspective on Financial Reporting Objectives. Australian Accounting Review, 28(1), 104-108. https://doi.org/10.1111/auar.12192

Journal Article Type	Article
Acceptance Date	May 4, 2017
Online Publication Date	Aug 9, 2017
Publication Date	Mar 1, 2018
Deposit Date	May 8, 2017
Publicly Available Date	Aug 9, 2019
Journal	Australian Accounting Review
Print ISSN	1035-6908
Electronic ISSN	1835-2561
Publisher	Wiley
Peer Reviewed	Peer Reviewed
Volume	28
Issue	1
Pages	104-108
DOI	https://doi.org/10.1111/auar.12192
Public URL	https://durham-repository.worktribe.com/output/1379986

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Copyright Statement
This is the accepted version of the following article: Miller, A.D. & Oldroyd, D. (2017). An Economics Perspective on Financial Reporting Objectives. Australian Accounting Review, which has been published in final form at https://doi.org/10.1111/auar.12192. This article may be used for non-commercial purposes in accordance With Wiley Terms and Conditions for self-archiving.