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Qualitative Objectives Of Financial Accounting - Comment On Relevance And Understandability

Author

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  • MORTON, JR

Abstract

No abstract is available for this item.

Suggested Citation

  • Morton, Jr, 1974. "Qualitative Objectives Of Financial Accounting - Comment On Relevance And Understandability," Journal of Accounting Research, Wiley Blackwell, vol. 12(2), pages 288-298.
    • Handle: RePEc:bla:joares:v:12:y:1974:i:2:p:288-298
    DOI: http://hdl.handle.net/10.2307/2490377
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    Citations

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    Cited by:

    1. Malgorzata Wegrzynska, 2021. "Improving the Quality of Reporting Information in the Annual Financial Statements of Farms: A Case Study of Poland and Spain," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 1180-1193.
    2. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    3. Sébastien Rocher, 2008. "Les Apports De La Constructive Research Approach A La Pertinence Des Outils De Gestion En Comptabilite Publique," Post-Print halshs-00525963, HAL.
    4. repec:ers:journl:v:xxvi:y:2023:i:1:p:40-56 is not listed on IDEAS
    5. Min-ho Jang & Joon-hwa Rho, 2016. "IFRS adoption and financial statement readability: Korean evidence," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(1), pages 22-42, March.
    6. Miguel Pombinho & Ana Fialho & Jorge Novas, 2023. "Readability of Sustainability Reports: A Bibliometric Analysis and Systematic Literature Review," Sustainability, MDPI, vol. 16(1), pages 1-21, December.
    7. Kristi Yuthas & Rodney Rogers & Jesse F. Dillard, 2002. "Communicative Action and Corporate Annual Reports," Journal of Business Ethics, Springer, vol. 41(1), pages 141-157, November.

    More about this item

    Keywords

    Objectives in Financial accounting; Relevance; Understandability; Investment decision;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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