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The social construction of financial statement elements under Private Finance Initiative schemes

Author

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  • Brian A. Rutherford

Abstract

Keywords: Private finance, Social economics, Accounting standards

Suggested Citation

  • Brian A. Rutherford, 2003. "The social construction of financial statement elements under Private Finance Initiative schemes," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 16(3), pages 372-396, August.
    • Handle: RePEc:eme:aaajpp:09513570310482336
    DOI: 10.1108/09513570310482336
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    Citations

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    Cited by:

    1. Durocher, Sylvain & Picard, Claire-France & Dugal, Léa, 2024. "Giving sense to and making sense of OCI: When each component makes sense, but the whole does not," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    2. Thomas Lagner & Dodozu Knyphausen‐Aufseß, 2012. "Rating Agencies as Gatekeepers to the Capital Market: Practical Implications of 40 Years of Research," Financial Markets, Institutions & Instruments, John Wiley & Sons, vol. 21(3), pages 157-202, August.

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