Stability, pseudo-stability, information and pseudo-information
Comments on ‘Maintaining economic stability as a motive for statutory accounting requirements' (Kuhner, 1997)
Bibliographic Data
| ID | 19446228 |
|---|---|
| Authors | Dagmar Alexander (0000-0001-6743-4549, Institut für Urheber- und Medienrecht, corresponding author), David Alexander (0000-0003-1235-3658) |
| Year | 1997 |
| Volume | 6 |
| Issue | 4 |
| Pages | 755-766 |
| Publication date | 1997-12-01 |
| Open Access | No |
| Type | ARTICLE |
| Venue | European Accounting Review (JOURNAL) |
| Journal identifiers | ISSN: 0963-8180 • E-ISSN: 1468-4497 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09638189700000015 |
| OpenAlex | W1541765230 |
| Language | EN |
| Citations received | 2 |
| References cited | 5 |
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
Accounting information system · Accounting research · Business · Econometrics · Economics · Market liquidity · Monetary economics · Complex Systems and Time Series Analysis · Computer Science · Economic theories and models · Financial Markets and Investment Strategies · Accounting
| Citations per year | 0.1 |
|---|---|
| Citation span | 2005 - 2018 (14) |
| Highly cited | No |