1. Moving the Conceptual Framework Forward: Accounting for Uncertainty Barker, Richard; Penman, Stephen H. 2017 Reports AccountingFinancial statementsUncertainty--Economic aspects
2. The Design of Financial Statements Penman, Stephen H. 2016 Reports Financial statementsAccountingManagerial economics
3. On the Balance Sheet-Based Model of Financial Reporting Dichev, Ilia D.; Penman, Stephen H. 2007 Reports Managerial economicsAccounting