An issues paper on comprehensive income

Accounting Horizons

Volumn 11, Issue 2, 1997, Pages 120-126

  Linsmeier, Thomas J ^a   Gribble, John ^a   Jennings, Ross G ^a   Lang, Mark H ^a   Penman, Stephen H ^a   Petroni, Kathy R ^a   Shores, D ^a   Smith, John H ^a   Warfield, Terry D ^a  

^a NONE

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0242588031     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Short Survey

References (12)

1. Accounting Review. 1936. A tentative statement of accounting principles underlying corporate financial statements. 11 (June): 187-191.
2. Brief, R. P., and K. V. Peasnell, eds. 1996. Clean Surplus: A Link Between Accounting and Finance. New York, NY: Garland Publishing, Inc.
3. Edwards, E. O., and P. W. Bell. 1961. The Theory and Measurement of Business Income. Berkeley, CA: University of California Press.
4. Feltham, G. A. 1995. Valuation, clean surplus accounting, and anticipated equity transactions. Unpublished paper, University of British Columbia.
5. -, and J. A. Ohlson. 1995. Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research 11 (Spring): 689-731.
6. Fisher, I. 1906. The Nature of Capital and Income. New York, NY: MacMillan.
7. Friedman, M. 1976. Price Theory. Chicago, IL: Aldine.
8. Hicks, J. R. 1946. Value and Capital, 2nd edition. Oxford, U.K.: Clarendon Press.
9. Klamer, A., and D. McCloskey. 1992. Accounting as a master metaphor of economics. European Accounting Review 1: 145-160.
10. Ohlson, J. A. 1995. Earnings, book values, and dividends in equity valuation. Contemporary Accounting Research 11 (Spring): 661-687.
11. Peasnell, K. 1982. Some formal connections between economic values and yields and accounting numbers. Journal of Business Finance and Accounting 9 (October): 361-381.
12. Preinrich, G. 1938. Annual survey of economic theory: The theory of depreciation. Econometrica 6 (July): 219-241.