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March 18, 2026The Accounting Review

Further Thoughts on Fully Revealing Income Measurement.

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Authors

JDJoel S. DemskiAmerican Accounting AssociationDSDavid E. M. SappingtonNational Bureau of Economic Research

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Implication

The article explores income measurement in accounting systems, indicating implications for information transparency.

Key Points

  • The article examines how income measurement can effectively disclose financial information in accounting systems.
  • Analysis of accounting systems for income reporting
  • Discussion of cash flows and accrual measures
  • Examination of the concept of weak transparency
  • Identified the role of present-period cash flows in income measurement
  • Defined weak transparency under a null information structure
  • Demonstrated that income measurement can still convey information without valuing assets.

Cite This Study

Demski et al. (1992) studied this question.

synapsesocial.com/papers/69ba432b4e9516ffd37a41d6https://doi.org/10.2308/tar-9605212938
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Also Consider

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

  1. 1Refined Conditions for Fully Revealing Income Disclosure.1992
  2. 2Fully Revealing Income Measurement.1990
  3. 3The Nature of Income Measurement.1979
  4. 4THE MEASUREMENT AND ADMINISTRATION OF INCOME.1949
  5. 5Income Definition and Measurements: A Structural Approach.1967