Napier, Christopher (2013) English-language theories of financial reporting In: The Routledge Companion to Accounting, Reporting and Regulation. Routledge.
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The chapter provides a historical overview of the principal theories of financial reporting in the English language. Early attempts to generalise from practice were supplemented with applications of economic theory, as well as ideas drawn from mathematics, systems theory, organisation theory, human behaviour and other disciplines to develop theories that attempted to improve current financial reporting practice. This has culminated in the development of conceptual frameworks for financial reporting. From the late 1960s, attempts have been developed to explain and predict accounting practice, and the impact of financial reporting information on the behaviour of investors and others.
This is a Submitted version This version's date is: 2013 This item is not peer reviewed
https://repository.royalholloway.ac.uk/items/3cad5990-3484-4931-d025-5df642b36e96/4/
Deposited by Research Information System (atira) on 07-Nov-2013 in Royal Holloway Research Online.Last modified on 07-Nov-2013