Financial Reporting: An Enterprise Operations Perspective
本文提出并论证了财务会计研究应转向企业/运营/公司层面的会计计量与估值，以获取新的洞见，区别于当前普遍关注权益价值变化和资本成本的研究视角。
ABSTRACT Studies related to the measurement of accounting numbers have tended to focus on accounting as it relates to: changes in equity values; equity valuation; estimation of the cost of equity capital; and prediction of equity earnings. I propose and justify a perspective for financial accounting research on measurement of accounting numbers that differs from the current generally applied perspective. I argue that important new insights will be gained if research efforts turn toward accounting measurement and valuation at the enterprise/operating/firm level.