THE RATE OF RETURN FROM INTERIM FINANCIAL REPORTS AND THE ALLOCATION PROBLEM IN FINANCIAL ACCOUNTING
从会计估计理论出发，探讨中期财务报告中非现金支出的分配如何影响长期回报率的估计，并衡量估计偏差的大小，对理解财务报告的有用性有参考价值。
Estimation theory in accounting explains how accountants allocate noncash expenditures to estimate such concepts as the firm's long run rate of return. If the accountant's goal in estimation is some high degree of precision, the usefulness of financial reports can be evaluated in light of that goal. In this study, the property of unbiasedness is identified with respect to the purposes of interim financial reports. Furthermore, the magnitude of the bias in estimates from financial reports is measured.