Eierle, Brigitte; Schultze, Wolfgang - Universität <Augsburg> / Lehrstuhl für … - 2008
Both the FASB and the IASB do not actively consider information needs of the managementin the process of standard setting. We argue that this focus on external users does not fullyanswer the question as to what constitutes useful accounting information. We analyze thedifferences of managerial...