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Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
2012
The Japanese Accounting Review
The purpose of this study is to investigate the effects of a change in the accounting model on accounting information for decision making. Especially, this study shows that net income (earnings) does not play an important role in providing useful information for decision making if the accounting model changes from flow-based accounting to stockbased accounting. If the IASB and the FASB adopt stock-based accounting and measure assets and liabilities at fair value, earnings persistence and
doi:10.11640/tjar.2.2012_139
fatcat:r6vxkf4spbhydp7pc4aexmn7x4