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June 15, 2026Accounting Horizons

Periodic Earnings: Income? or Indicator?

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Authors

OGOscar S. GelleinUniversity of Denver

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Implication

This article evaluates the nature of business income in the U.S. and its impact on financial reporting, suggesting improvements for clearer enterprise performance assessment.

Key Points

  • The aim is to clarify the meaning of business income and the significance of periodic earnings in assessing enterprise performance.
  • Reviewed the prevailing views on business income and wealth enhancement.
  • Analyzed the implications of accrual accounting on periodic income.
  • Discussed the role of financial reporting in capital market stability.
  • Identified confusion surrounding the definition and importance of periodic income in financial reports.
  • Highlighted constraints imposed by cash consequence uncertainty on accurate financial reporting.
  • Emphasized the critical role of financial reporting in facilitating an orderly capital market.

Cite This Study

Oscar S. Gellein (1987) studied this question.

synapsesocial.com/papers/6a2f973ca1cfeec4908284achttps://doi.org/10.2308/ah-4813188
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Also Consider

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

  1. 1SMOOTHING PERIODIC INCOME.1953 · 9 citations
  2. 2Fundamental Logic of Periodic Income Determination of Financial Accounting2018
  3. 3CASH MOVEMENTS AND PERIODIC INCOME DETERMINATION.1960
  4. 4Income Distribution: The Key to Earnings per Share.1970
  5. 5Cash Movement: The Heart of Income Measurement.1965