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| Author: | Walker, M. |
| Title: | Clean surplus accounting models and market-based accounting research: A review |
| Journal: | Accounting and Business Research
1997 : AUTUMN, VOL. 27:4, p. 341-355 |
| Index terms: | MODELS ACCOUNTING RESEARCH ECONOMIC THEORY INCOMES MEASUREMENT |
| Language: | eng |
| Abstract: | This article reviews attempts to provide a rigorous theoretical basis for market-based acccounting research based on the ideas of Ohlson. The Ohlson development can best be understood as an attempt to restate economic theories of income measurement in the light of advances in the economics of asset pricing under uncertainty. The Ohlson approach is contrasted with other economic theories of financial reporting. The study concludes that while the Ohlson approach has made a significant contribution to understanding the theoretical basis of market-based accounting research, it remains to be seen whether the method can be extended beyond the simple linear models. |
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