Just how much should a financial statement really disclose?

Dan C. Kneer, Philip M. Reckers, Wallace Reed, Marianne M. Jennings

Research output: Contribution to journalArticlepeer-review


Financial statements should provide the information that users need to make economic decisions. Traditionally it's the auditor who decides what material facts must be presented. Not all preparers agree on what is material, however, and neither do the people who use the financial statements.

Original languageEnglish (US)
Pages (from-to)65-71
Number of pages7
JournalBusiness Horizons
Issue number6
StatePublished - Jan 1 1985
Externally publishedYes

ASJC Scopus subject areas

  • Business and International Management
  • Marketing


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