The IASB's discussion paper on the conceptual framework for financial reporting : a commentary and research review

Elizabeth A. Gordon (Temple University, Fox School of Business and Management, Philadelphia), Jannis Bischof (University of Chicago, Booth School of Business, Chicago), Holger Baske (University of Mannheim, Area Accounting & Taxation, University of Mannheim), Paul Munter (Department of Professional Practice, New York, NY), Chika Saka (Kwansei Gakuin University, School of Business Administration, Japan), Kimberly J. Smith (College of WiUiam and Mary, The Mason School of Business, Williamsburg), Elmar R. Venter (Department of Taxation, University of Pretoria)