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March 18, 2026The Accounting Review

An Empirical Test of a Model Proposed by Chambers.

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Authors

JMJames C. McKeownUniversity of Lapland

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Implication

An empirical test examines current value accounting systems, revealing the challenges of financial statement relevance.

Key Points

  • The aim is to investigate the feasibility of current value models in improving the relevance of financial statements.
  • Evaluation of existing current value accounting models
  • Analysis of financial statement presentation techniques
  • Consideration of stakeholder perspectives on financial reporting
  • Current value models face significant challenges in practical application
  • Accountants are mostly focused on refining existing methods rather than innovating
  • The influence of management and large creditors limits the push for more relevant financial statements

Cite This Study

James C. McKeown (1971) studied this question.

synapsesocial.com/papers/69ba43984e9516ffd37a5019https://doi.org/10.2308/tar-4482409
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Also Consider

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

  1. 1A REVIEW OF RECENT DEVELOPMENTS IN ACCOUNTING THEORY AND PRACTICE.1950
  2. 2Efficient Capital Markets and External Accounting.1972 · 1 citations
  3. 3THE FUTURE OF FINANCIAL REPORTING .1954
  4. 4THE IMPORTANCE OF IDLE CAPACITY COSTS.1961
  5. 5On the Feasibility of Developing Current Cost Information.1967