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"سودمندی در پیش بینی " معیاری برای ارزیابی اطلاعات حسابداری | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 4، دوره 3، شماره 3 - شماره پیاپی 1000137، دی 1373 اصل مقاله (535.14 K) | ||
نویسنده | ||
حمید خالقی مقدم* | ||
عنوان مقاله [English] | ||
Criterion For The Evaluation of Accounting Information | ||
چکیده [English] | ||
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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