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Shaping global accounting standards

Cascino, Stefano ORCID: 0000-0002-6703-741X (2022) Shaping global accounting standards. LSE Business Review (24 May 2022). Blog Entry.

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Abstract

Financial reports can be used both to estimate future cash flows associated with debt and equity capital and to provide information about the management and oversight of the firm. Research by Stefano Cascino and colleagues indicate that objectives make an important difference to the type of information investors gather and how they use and value that information. This has contributed to an increased emphasis on the stewardship principle as a cornerstone of financial reporting globally.

Item Type: Online resource (Blog Entry)
Official URL: https://blogs.lse.ac.uk/businessreview/
Additional Information: © 2022 The Author
Divisions: Accounting
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Date Deposited: 06 Sep 2022 08:18
Last Modified: 06 Sep 2022 08:18
URI: http://eprints.lse.ac.uk/id/eprint/116211

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