Article1985

Earned Economic Income—A Theory for Matching

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

The paper presents a novel ex post income concept, called Earned Economic Income (EEI), which would provide periodic accounting signals that are consistent with those derived from Net Terminal Value (NTV) analyses. EEI assigns interest adjusted NTV to the periods in which it is earned. The allocation is made via the apportionment of interest adjusted original cost. Inflation adjusted and monetary EEI figures are identical, so that the concept provides an integrating framework for interest adjusted inflation accounting and historical cost matching approaches. In developing the model the paper discusses the significance of conceptual models and of Economic Income (EI).

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1980Agency Problems and the Theory of the Firm 1982Financial Reporting: An Accounting Revolution.1979The Demand for and Supply of Accounting Theories: The Market for Excuses.1975Replacement Cost Accounting.

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