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March 18, 2026The Accounting Review

Accounting Information Criteria.

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Authors

HSHoward J. SnavelyThe University of Texas at Arlington

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Overview

This article explores characteristics of accounting information, highlighting their importance in evaluating financial data.

Key Points

  • This research aims to identify essential characteristics and hierarchies of accounting information for evaluation.
  • Review of accounting information characteristics proposed by the American Accounting Association.
  • Identification of a hierarchy of criteria for financial accounting information.
  • Discussion of four levels of criteria: first-level, second-level, third-level, and fourth-level.
  • Four key characteristics of accounting information are identified: relevance, verifiability, bias, and quantifiability.
  • A hierarchical structure of criteria for evaluating accounting information is proposed.
  • The first-level criterion is recognized as the most applicable for selection purposes.

Cite This Study

Howard J. Snavely (1967) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2b08https://doi.org/10.2308/tar-4499759
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Also Consider

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

  1. 1PRECISE CRITERIA NEEDED IN EVALUATING ACCOUNTING ALTERNATIVES.1957
  2. 2Report of the Committee on Concepts and Standards—Internal Planning and Control.1974
  3. 3Classification and Coding of Accounting Information.1967
  4. 4Criteria for Choosing An Accounting Model.1995
  5. 5Basic Accounting Postulates.1966