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- W2330607745 abstract "In this paper we provide a test of the decision-relevance' of accounting information reported to holders (or prospective holders) of common stock equities through published financial statements (annual reports). It is important to establish the utility of accounting statements (1) to provide both users and preparers a perspective on the importance of the information they work with, (2) to establish a basis for accepting or rejecting normative changes in financial reports (i.e., new models should be more useful) and (3) to underscore the need to consider legislation related to change in financial reporting. A regression model, the Accounting Model, was employed to test the decision-relevance of particular annual report accounting variables. The model results provide support for the utility of accounting information. The strength of the regression results is derived from a high degree of explanation of market yield differentials (R2 were generally greater than .6) and from the strong consistency of these results over time- and between the nonlagged and lagged formulation of the model. Based on these results, we conclude that a real and definite relationship exists between * Assistant Professor, University of Washington. The author wishes to acknowledge the encouragement and critical support of Professors Haskel Benishay and Alfred Rappaport, and the financial support of the Ernst and Ernst Foundation during the writing of the doctoral dissertation on which this paper is based. 'Decision-relevance, usefulness and utility will be used interchangeably. Information affecting user decisions is considered decision-relevant. See Beaver (1969), p. 69, for definition of information in terms of decision-relevance and Shwayder (1968), for distinctions between levels of relevance." @default.
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- W2330607745 date "1971-01-01" @default.
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- W2330607745 title "An Empirical Test of the Relevance of Accounting Information for Investment Decisions" @default.
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- W2330607745 doi "https://doi.org/10.2307/2490082" @default.
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