TY  - JOUR
AB  - Investigates the commitment of various members of the US financial
community to neutrality in financial reports. The research design
involves five cases in which “GAAP‐condoned” non‐neutral
accounting improves a company′s accounting numbers. The populations
selected were accounting academics, public accountants, financial
analysts and controllers (or chief financial officers) of major
corporations. Finds no significant differences among any of the
populations as measured by their reactions to any of the five cases.
Also there is no evidence for a strong commitment to neutrality on the
part of the respondents. Rather, suggests some slight approval for
accounting practices which generate favourable numbers and have no
adverse impact on a company′s cash flows.
VL  - 8
IS  - 6
SN  - 0268-6902
DO  - 10.1108/02686909310042776
UR  - https://doi.org/10.1108/02686909310042776
AU  - Martens Stanley C.
AU  - McEnroe John E.
PY  - 1993
Y1  - 1993/01/01
TI  - Testing the Commitment to the Neutrality of Financial
Statement Information
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
Y2  - 2024/04/23
ER  -