Synapse
⌘+K
Synapse
PulseExploreClubsResearchersJournals
Instagram
HomeClubsExplore
March 18, 2026The Accounting Review

Refined Conditions for Fully Revealing Income Disclosure.

View Full Paper
Ask AI
Bookmark
Share

Authors

DVDon VickreyArizona State University

Discussion

Loading...

Member takes

Implication

Commentary reveals new conditions for income disclosure, enhancing understanding of cash flows and probability measures.

Key Points

  • The study aims to refine the conditions under which income disclosure can be deemed fully revealing.
  • Analyses of existing results related to income disclosure procedures.
  • Identification of necessary and sufficient conditions for fully revealing disclosure.
  • Comparison of conditions for income disclosure under true probability measures.
  • Establishment of a more interesting necessary and sufficient condition than invertibility for fully revealing disclosure.
  • Identification of a general sufficient condition related to perceptions of future cash flows.

Cite This Study

Don Vickrey (1992) studied this question.

synapsesocial.com/papers/69ba431a4e9516ffd37a4080https://doi.org/10.2308/tar-9605212937
View Full Paper
Ask AI
Bookmark
Share

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. 2Fully Revealing Income Measurement.1990
  3. 3On the Optimality of Full Disclosure2025 · 1 citations
  4. 4Interim Disclosure and Public Forecasts: An Economic Analysis and a Framework for Choice.1977
  5. 5DISCLOSURE AS A STANDARD OF INCOME REPORTING.1953