Brouwer, Arjan; Faramarzi, Arshia; Hoogendoorn, Martin - In: Accounting in Europe 11 (2014) 2, pp. 235-257
The basic question we raise in this paper is whether the 2013 Discussion Paper (DP 2013) on the Conceptual Framework provides adequate principles for reporting an entity's performance and what improvements could be made in the light of both user needs and evidence from academic literature. DP...
