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March 18, 2026The Accounting Review

On the Possibility of Optimal Accounting Principles: A Restatement.

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Authors

BCBarry E. CushingUniversity of Utah

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Implication

Article discusses accounting principles' impact on utility in society, indicating broader implications of disclosure.

Key Points

  • This work aims to clarify misunderstandings regarding the author's views on financial statements and their societal implications.
  • Analysis of comments by researcher Mary Bejan on financial statements.
  • Evaluation of the author's interpretation of welfare considerations for all individuals.
  • Examination of the effect of new accounting principles using partial equilibrium analysis.
  • Clarified that the analysis includes all members of society as financial statement users.
  • Highlighted misinterpretation of the accounting principle's impact on expected utility.
  • Described how public information disclosure affects equilibrium states in financial markets.

Cite This Study

Barry E. Cushing (1981) studied this question.

synapsesocial.com/papers/69ba42bc4e9516ffd37a3471https://doi.org/10.2308/tar-4492094
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Also Consider

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

  1. 1On the Possibility of Optimal Accounting Principles.1977
  2. 2On the Application of Rational Choice Theory to Financial Reporting Controversies: A Comment on Cushing.1981
  3. 3The Possibility of Partial Accounting Standards.1980
  4. 4Efficient Capital Markets and External Accounting.1972 · 1 citations
  5. 5A CRITIQUE OF THE REVISED STATEMENT OF ACCOUNTING PRINCIPLES.1942