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March 15, 2026The Accounting Review

Fully Revealing Income Measurement.

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Authors

JDJoel S. DemskiAmerican Accounting AssociationDSDavid E.M. Sappington

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Implication

This analysis reveals a link between income measurement approaches in accounting, suggesting implications for information disclosure.

Key Points

  • This research investigates the relationship between different approaches to accounting theory and income measurement.
  • Discussion of conflicting approaches to accounting theory.
  • Comparison of asset evaluation and corporate income measurement across these approaches.
  • Identified divergence between accounting value and economic value.
  • Discussed implications of information disclosure in accounting practices.

Cite This Study

Demski et al. (1990) studied this question.

synapsesocial.com/papers/69b6069b83145bc643d1cb01https://doi.org/10.2308/tar-9603263532
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Also Consider

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

  1. 1Further Thoughts on Fully Revealing Income Measurement.1992
  2. 2The Nature of Income Measurement.1979
  3. 3Income, Price Changes and the Valuation Controversy in Accounting.1968
  4. 4THE MEASUREMENT AND ADMINISTRATION OF INCOME.1949
  5. 5Significance of Prospective Income Data.1966