The Accounting Review Vol. 65 No. 2 1990
Fully Revealing Income Measurement.
Abstract
Discusses a link between two conflicting approaches to accounting theory. Proper income measurement or asset evaluation; Information disclosure; Corporate income measurement in the two approaches; Divergence of accounting value and economic value.
- DOI
- 10.2308/tar-9603263532
- Volume
- 65
- Issue
- 2
- Pages
- 363-383
- Language
- en
- Sources
- openalex crossref