The Future of Financial Reporting: Removing it from the Shadows

Posted: 5 Mar 2000

See all articles by Thomas R. Dyckman

Thomas R. Dyckman

Cornell University - Department of Accounting

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business

Abstract

Future developments in financial reporting, we believe, will need to be in the form of expansions beyond the basic financial statements, as we now know them. Any meaningful reform of the income statement and balance sheet alone is made difficult, if not impossible, by the constraints imposed by contractual provisions, information production costs, the always-sensitive relationship between the auditor and the client, and top-management?s desire for smoothed and controllable earnings figures.

JEL Classification: M41, M45

Suggested Citation

Dyckman, Thomas R. and Zeff, Stephen A., The Future of Financial Reporting: Removing it from the Shadows. Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/January 2000. Available at SSRN: https://ssrn.com/abstract=212884

Thomas R. Dyckman (Contact Author)

Cornell University - Department of Accounting ( email )

Ithaca, NY 14853
United States
607-255-3491 (Phone)
607-254-4590 (Fax)

Stephen A. Zeff

Rice University - Jesse H. Jones Graduate School of Business ( email )

6100 South Main Street
P.O. Box 1892
Houston, TX 77005
United States
713-348-6066 (Phone)
713-348-6296 (Fax)

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