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Research on financial accounting and uncertainty: developments and departures

O hOgartaigh, Ciaran (1996) Research on financial accounting and uncertainty: developments and departures. DCU Business School Research Paper Series. (Paper No. 11). Dublin City University Business School, Ireland. ISSN: 1393-290X

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Abstract

This paper is concerned with uncertainty and accounting. Research carried out in the area to date and the proposed future direction of the research are explored. Potential hypotheses concerning user reaction to disclosures of uncertainty in financial statements are discussed. These hypotheses suggest that increased information regarding uncertainty may be relevant to userss and may change their confidence concerning their decisions. It may also contribute to a firmer social, `intersubjective' reality. An experimental framework within which such hypotheses might be explored is developed. The paper then discusses the problems foreseen with the future implementation of these experiments and how these problems might be minimised. The paper concludes by briefly commenting on the role of accounting disclosure in an uncertain world.

Item Type:Working Paper (No. 11)
Refereed:No
Uncontrolled Keywords:Financial Accounting;
Subjects:Business > Accounting
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School > DCU Business School Research Paper Series
Publisher:Dublin City University Business School
Use License:This item is licensed under a Creative Commons Attribution-NonCommercial-Share Alike 3.0 License. View License
ID Code:2131
Deposited On:13 Nov 2008 10:05 by Rachel Keegan. Last Modified 17 Feb 2009 13:59

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