Maintaining economic stability as a motive for statutory accounting requirements

Christoph Kuhner

European Accounting Review, 1997, vol. 6, issue 4, 733-754

Abstract: The impact of selected accounting rules on economic stability is analysed. Maintaining economic stability is claimed to be an important motive for regulatory intervention. In the first part of the paper, a framework for analysing the usefulness of such stabilizing intervention is proposed. There are differences between countries relating to the kind of economic relationship regulators are focusing on. To what extent should standard setting activities attempt to stabilize relationships between debtors and creditors rather than between capital market players? Should the determination of distributable profits or investor information be the predominating tool of policy making? In relation to these issues several common accounting rules are examined for their contribution to economic stability.

Date: 1997
References: View complete reference list from CitEc
Citations: View citations in EconPapers (7)

Downloads: (external link)
http://www.tandfonline.com/doi/abs/10.1080/09638189700000014 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:euract:v:6:y:1997:i:4:p:733-754

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/REAR20

DOI: 10.1080/09638189700000014

Access Statistics for this article

European Accounting Review is currently edited by Laurence van Lent

More articles in European Accounting Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().