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An economics perspective on financial reporting objectives.

Miller, A.D. and Oldroyd, D. (2018) 'An economics perspective on financial reporting objectives.', Australian accounting review., 28 (1). pp. 104-108.


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.

Item Type:Article
Full text:(AM) Accepted Manuscript
First Live Deposit - 09 May 2017
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Publisher 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 This article may be used for non-commercial purposes in accordance With Wiley Terms and Conditions for self-archiving.
Record Created:09 May 2017 09:58
Last Modified:09 Aug 2019 00:50

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