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| Author: | Aerts, W. |
| Title: | On the use of accounting logic as an exploratory category in narrative accounting disclosures |
| Journal: | Accounting, Organizations and Society
1994 : MAY/JUN, VOL. 19:4/5, p. 337-353 |
| Index terms: | ACCOUNTING LOGIC DISCLOSURE |
| Language: | eng |
| Abstract: | This paper explores the relative use of performance explanations in terms of the internal logic of the financial accounting model, relating (intermediary) accounting effects and categories (accounting explanations) in annual report narratives. Different communicative aspects of accounting explanations are discussed and lead us to qualify accounting explanations as implicitly defensive in nature. the notion of accounting bias is introduced. |
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