Sentence examples for decision usefulness from inspiring English sources

Accounting-standard setters have finessed this issue by agreeing that "decision usefulness," not truth, is financial reporting's ultimate objective.

Our broad research objective is to investigate whether convergence towards international standards improves the decision usefulness of information.

Changes in Japanese consolidation policy in conformance with international standards increase decision usefulness by improving the ability of financial analysts to predict overall firm performance.

This research provides evidence from 22 mainstream equity market actors, employed by global investment houses, regarding the decision usefulness

This paper finds that the decision usefulness programme, developed in the US in the 1970s, was the body of knowledge which primarily shaped and limited the debates during the framework revision.

While decision usefulness was taken for granted by all participants, even by those who were arguing for a separate stewardship objective, no alternative rationality or programme associated with stewardship was discussed in the standard-setting arena.

One the one hand, both the ASCG, as the German private standard-setter, as well as the IASB, have emphasized the importance of reporting on strategy-related matters in the group management report given the information function of group management reporting and the decision-usefulness of strategy-related reporting elements in the past.

Although other theories exist (such as decision-usefulness theory, positive accounting theory, and agency theory), Gray et al. (1995) argue that those theories are not useful for the study of CSR practices because CSR is motivated by market failures and the desire to change current business practices.

The parameter connected with the additive-by-additive interaction can influence decisions concerning usefulness of the breeding material for the generation of new genotypes with characteristics improved over the parental forms.

Indeed, decisions about usefulness of interventions are usually based on relative advantage compared to existing approaches [ 15].

To make informed decisions about the usefulness of complementary therapies, service users, clinicians and NHS commissioners need good quality information on the contribution complementary therapies can make to improving health outcomes and reducing NHS costs.