بررسی های حسابداری و حسابرسی، جلد ۳، شماره ۳، صفحات ۰-۰
عنوان فارسی "سودمندی در پیش بینی " معیاری برای ارزیابی اطلاعات حسابداری
چکیده فارسی مقاله In this article , alternative accounting measurements are evaluated in terms of their ability to predict events that are important in decision - making. For illustration of the issues, the paper has refer to a hypothetical example of financial leases. The lease example reflects each of the alternative accounting Measurements ( i.e., with and without capitalization ) . the purposive criterion chosen was predictive ability the ability to predict loan default. The article conclude : the predictive ability approach provides a method for drawing operational implications from the a priori arguments such that the measurement controversies become empirically testable according to a purposive criterion .
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عنوان انگلیسی Criterion For The Evaluation of Accounting Information
چکیده انگلیسی مقاله In this article , alternative accounting measurements are evaluated in terms of their ability to predict events that are important in decision - making. For illustration of the issues, the paper has refer to a hypothetical example of financial leases. The lease example reflects each of the alternative accounting Measurements ( i.e., with and without capitalization ) . the purposive criterion chosen was predictive ability the ability to predict loan default. The article conclude : the predictive ability approach provides a method for drawing operational implications from the a priori arguments such that the measurement controversies become empirically testable according to a purposive criterion .
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نویسندگان مقاله حمید خالقی مقدم | hamid khaleghi


نشانی اینترنتی http://acctgrev.ut.ac.ir/article_25869_8b1eceb2ce1fc82d960feed0c065ae24.pdf
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