Just how much should a financial statement really disclose?

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

doi:10.1016/0007-6813(85)90088-6

Just how much should a financial statement really disclose?

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

Research output: Contribution to journal › Article › peer-review

2 Scopus citations

Abstract

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 language	English (US)
Pages (from-to)	65-71
Number of pages	7
Journal	Business Horizons
Volume	28
Issue number	6
DOIs	https://doi.org/10.1016/0007-6813(85)90088-6
State	Published - Jan 1 1985
Externally published	Yes

ASJC Scopus subject areas

Business and International Management
Marketing

Access to Document

10.1016/0007-6813(85)90088-6

Cite this

@article{e3022755f39b4f56bb75967a42a797be,

title = "Just how much should a financial statement really disclose?",

abstract = "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.",

author = "Kneer, {Dan C.} and Reckers, {Philip M.} and Wallace Reed and Jennings, {Marianne M.}",

year = "1985",

month = jan,

day = "1",

doi = "10.1016/0007-6813(85)90088-6",

language = "English (US)",

volume = "28",

pages = "65--71",

journal = "Business Horizons",

issn = "0007-6813",