Clean surplus accounting models and market-based accounting research: a review

Article Abstract:

A review of recent attempts to provide a theoretical framework for financial accounting research based on the pioneering approach of Ohlson is presented. Ohlson's approach is compared with other financial reporting theories and it is concluded that it has made an important contribution to understanding the theory of market-based accounting research.

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Share price anticipation of earnings and management's discussion of operations and financing

Article Abstract:

A new method for assessing the predictive value of management disclosures is presented. The new approach allows an assessment of whether such disclosures contribute to improved market forecasts of future earnings, Results suggest that voluntary disclosure could be useful in forecasting future earnings changes.

Models, Disclosure statements (Accounting)

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How can business reporting be improved? A research perspective

Article Abstract:

The methods of improving the efficiency of business reporting, from the perspective of an academic researcher, are described.

United Kingdom, Science & research, Accounting Methods, Methods, Business reports

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