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The Aggregation Problem in Financial Statements: An Informational Approach · Study

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ArticleThe Aggregation Problem in Financial Statements: An Informational Approach

Baruch Itamar Lev1968

Article1968

The Aggregation Problem in Financial Statements: An Informational Approach

Baruch Itamar Lev

62 citations·0/0 files stored·Journal of Accounting Research

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

Abstract

Financial statement consolidation, Aggregation, Informational approach, Materiality

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1971Fundamental Queries in Aggregation Theory 1982An experimental study of the value of information 2014Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?1993Measuring Equilibrating Forces of Financial Ratios.1977Cost Aggregation: An Information Economic Analysis 2014Discretionary Aggregation 2011Accrual Accounting, Informational Sufficiency, and Equity Valuation 1982Accounting Aggregation and Decision-Making Performance: An Experimental Investigation

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Year1968

Typearticle

Published1968-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations62

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.2307/2490239

openalex_workW2334816433

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