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March 28, 2026European Law OpenOpen Access

Accounting for true and fair and sustainable profits

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Authors

YBYuri BiondiCentre National de la Recherche Scientifique

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Implication

Theoretical analysis contrasts historical and fair value accounting to explore corporate fairness and sustainability.

Key Points

  • This analysis investigates the definitions and implications of business profits in relation to corporate management and social responsibility.
  • Theoretical examination of accounting frameworks for business profits.
  • Comparison of fair value accounting with historical cost accounting.
  • Discussion of implications for corporate fairness and sustainability.
  • Fair value accounting prioritizes shareholder wealth while historical cost focuses on satisfying profit-sharing.
  • Highlighting contrasting sustainability outcomes of shareholder value maximization and profit-sharing models.
  • Identification of limitations in current resource valuation and profit determination methods.

Cite This Study

Yuri Biondi (2026) studied this question.

synapsesocial.com/papers/69c772818bbfbc51511e3054https://doi.org/10.1017/elo.2026.10074
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Also Consider

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

  1. 1CONTEMPORARY THEORIES OF CORPORATE PROFITS RECORDING.1949
  2. 2THE MOTIVATIONAL ASSUMPTION FOR ACCOUNTING THEORY.1964
  3. 3Accounting Profitability versus Cash-Based Profitability: A Structural Framework for Detecting Economic Misalignment2026
  4. 4WHAT IS PROFIT?1928
  5. 5RESPONSIBLE PROFIT—A NEW BEHAVIORAL MODEL OF ORGANIZATION2026