... financial reporting JOURNAL OF FINANCIAL REPORTING Vol. XX, No. XX MONTH YEAR pp. 1 13 American Accounting Association DOI: 10.2308/JFR-2025-002 Legitimacy Theory in Financial Decision-Making Contexts Jack M. Archer The University of Alabama Davidson B. Gillette East Carolina University Shane R. Stinson...

... Botosan, Michael Durney, Regan Kennedy, Brian Monsen, Lynn Rees, Brian White, FASB staff members, and workshop participants at the 2022 American Accounting Association Annual Meeting and the 2022 Journal of Financial Reporting Improving Financial Reporting Conference for their helpful comments...

... Stomberg, Anne Thompson, Erin Towery, Jenny Tucker, Clare Wang (editor), Terry Warfield, Dave Weber, Mike Willenborg, Paul Wong, and participants in the 2022 Journal of Financial Reporting Miniconference. We gratefully acknowledge the support of our respective universities. Steven Utke also...

... Antonio, TX, USA. Editor’s note: Accepted by Henry L. Friedman. 11 11 2021 06 02 2023 07 02 2023 2023 revenue value relevance executive compensation financial reporting role alignment An income statement provides a summary of firm performance for a given...