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An Economics Perspective on Financial Reporting Objectives

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  • Anthony D. Miller
  • David 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.

Suggested Citation

  • Anthony D. Miller & David Oldroyd, 2018. "An Economics Perspective on Financial Reporting Objectives," Australian Accounting Review, CPA Australia, vol. 28(1), pages 104-108, March.
    • Handle: RePEc:bla:ausact:v:28:y:2018:i:1:p:104-108
    DOI: 10.1111/auar.12192
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    References listed on IDEAS

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