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March 15, 2026The Accounting Review

The Comparison of Alternative Income Concepts: A Comment.

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Authors

SLShu S. LiaoUnited Imaging Healthcare (China)

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Implication

Empirical analysis reveals performance measures differ in evaluating firms, suggesting careful use of income concepts.

Key Points

  • To comment on the impact of income concepts in firm performance evaluation.
  • Examination of statistical methods used in prior research
  • Analysis of components of net income for performance computation
  • Assessment of rank order changes using rank correlation
  • Performance measures using net income/total assets are more interchangeable than those using net income/owners' equity
  • Caution is necessary when comparing different income concepts as surrogates
  • Two applications of rank correlation coefficient were identified

Cite This Study

Shu S. Liao (1975) studied this question.

synapsesocial.com/papers/69b5ff5c83145bc643d1bda4https://doi.org/10.2308/tar-4493730
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Comparison of Alternative Income Concepts: A Reply.1975
  2. 2Alternative Income Concepts and Relative Performance Evaluations: A Comment and Extension.1976
  3. 3An Intra-Industry Comparison of Alternative Income Concepts and Relative Performance Evaluations.1974
  4. 4Alternative Income Concepts and Relative Performance Evaluations: A Reply.1976
  5. 5SHOULD WE DISCARD THE INCOME CONCEPT?1962