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• W3124432361 abstract "The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we analyzed the relationship between the stewardship function of financial accounting and the demand for information useful in making economic decisions on resource allocation (decision -making demand; decision -useful information) by external investors. We first analyse information within an efficiency based framework of financial economics abstracting from agency conflicts. We demonstrate that decisions on resource allocation not only require forward-looking, but also backward -looking performance measures which indicate the necessity as well as the direction of corrective action. Next, we introduce information asymmetries and incentive problems. In this setting, the stewardship function of accounting gains relevance. External users now need not only information for their investment decisions but also information to use in assessing management performance and to gain insight into how" @default.
• W3124432361 created "2021-02-01" @default.
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• W3124432361 date "2013-01-01" @default.
• W3124432361 modified "2023-09-25" @default.
• W3124432361 title "The Role of Management as a User of Accounting Information - Implications for Standard Setting" @default.
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