id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abr-70	Sauerwein, Joshua A.	Management Theory’s Impact on External Financial Reporting	2014	11	.pdf	application/pdf	6110	332	44	http://journals.sfu.ca/abr ADVANCES IN BUSINESS RESEARCH 2014, Volume 5, pages 63-73 63 Management Theory’s Impact on External Financial Reporting Joshua Sauerwein George Fox University Prevailing threads of management theory over the past century provide an intriguing backdrop for major innovations in external financial reporting. Thus, the needs of management, and not merely investors, play a critical role in external financial reporting.	cache/abr-70.pdf	txt/abr-70.txt