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Keywords: measurement
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Journal Articles
Accounting Horizons (2023) 37 (1): 1–13.
Published: 01 March 2023
... by recognizing more intangible items on the statement of financial position. Recognition raises questions about the relevant measurement basis, however. In contrast, other observers are less troubled by the difference between BV and MV. For example, Barth, Li, and McClure (2022) examine the value relevance...
Journal Articles
Journal Articles
Accounting Horizons (2014) 28 (2): 365–383.
Published: 01 June 2014
...Robert S. Kaplan; Mary L. Witkowski SYNOPSIS The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy ( Porter 2010 ), we illustrate...