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A Note on Interpreting "Incremental Information Content"

Ross Jennings

The Accounting Review 1990

Examines the term `incremental information content,' which considers the the current accrual and cash flow components of income. Value placed by investors on the components of income; Preferred level of aggression; Analysis of studies of incremental information content; Accounting interpretation of the term; Composition and disclosure of income.

DOI
10.2308/tar-9603274141
Volume
65 (4)
Pages
925-932
Language
en
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