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Browsing Faculty of Economic and Management Sciences by Subject "decision-usefulness"
Now showing items 1-2 of 2
(Studia Universitatis Babes-Bolyai, 2011)The objectives and purpose of accounting theory as being promulgated by key global accounting regulators seem to downplay accounting's stewardship function in favour of providing information to specific categories of ...
Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objectivecounting Objective (Sabinet, 2011)As key global accounting regulators, the FASB and the IASB have accorded much importance to the concept of decision-usefulness, especially in the context of the capital providers as a specific user group. However, a vague ...