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| Author: | Schipper, K. Trombetta, M |
| Title: | Measurement issues in financial reporting |
| Journal: | European Accounting Review
2010 : VOL.19:3, p. 425-428 |
| Index terms: | financial reporting measurement financial performance accounting theory capital allocation decision making |
| Language: | eng |
| Abstract: | This paper presents reports published within this issue, considering measurement issues in financial reporting, using a variety of research methods and the purpose of this research is to provide evidence on the implications of measurement choices for accounting research and accounting practice. The author expounds three respects the following: i) Measurement is an accounting choice.ii) Measurement influences user of financial report (including capital allocation decisions). iii) Measurement of variables by researchers affects results. |
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