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Stability, pseudo-stability, information and pseudo-information

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  • David Alexander

Abstract

This paper takes issue with Kuhner (1997) on four main points: • the implications of accounting conventions, principles and valuation conventions; • the role of Notes to the accounts; • the relationship between distributable profits and liquidity; • the significance of the efficient markets hypothesis. Kuhner's desire to make (page 749) 'published data on companies as informative as possible' is strongly supported, but we differ on what this may mean in practice.

Suggested Citation

  • David Alexander, 1997. "Stability, pseudo-stability, information and pseudo-information," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 755-766.
    • Handle: RePEc:taf:euract:v:6:y:1997:i:4:p:755-766
    DOI: 10.1080/09638189700000015
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    References listed on IDEAS

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    1. K. Van Hulle & K. U. Leuven, 1993. "Truth and untruth about true and fair: a commentary on 'A European true and fair view' comment," European Accounting Review, Taylor & Francis Journals, vol. 2(1), pages 99-104.
    2. Karel van Hulle, 1996. "Prudence: a principle or an attitude?," European Accounting Review, Taylor & Francis Journals, vol. 5(2), pages 375-382.
    3. Christoph Kuhner, 1997. "Maintaining economic stability as a motive for statutory accounting requirements," European Accounting Review, Taylor & Francis Journals, vol. 6(4), pages 733-754.
    4. David Alexander, 1996. "Truer and fairer. Uninvited comments on invited comments," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 483-493.
    5. Walther Busse von Colbe, 1996. "Accounting and the business economics tradition in Germany," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 413-434.
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    Cited by:

    1. Wolfgang Ballwieser, 2019. "Überlegungen zu Theorie und Praxis der Finanzberichterstattung: Herausforderungen, Erkenntnisse und Lücken [Reflections on Theory and Practice of Financial Reporting: Challenges, Scientific Finding," Schmalenbach Journal of Business Research, Springer, vol. 71(2), pages 169-211, July.
    2. David Alexander, 1999. "A benchmark for the adequacy of published financial statements," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 239-253.

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