Interim Statements: An Analytical Examination of Alternative Accounting Techniques.
分析了FASB讨论备忘录中描述的三种中期报告方法（整体法、分离法、组合法），检验了在管理层预测能力不同假设下，组合法是否如委员会所言兼具其他两种方法的优点，并指出在某些条件下其他方法更优。
Abstract ABSTRACT: The issue of interim reports is once again under consideration by the accounting profession. In its Discussion Memorandum, the FASB describes three major methods for interim reporting--the integral, the discrete, and the combination. The Board refers to the combination method as the one which combines the advantages of both the integral and discrete methods. Specifying three different objectives of interim reporting and using differing assumptions about the forecasting ability of management, this study examines the conditions under which the Board's assumption might hold true. In doing so, however, it is also shown that there exist conditions wherein one of the other methods would always be preferred. The paper concludes with a suggestion which, if implemented, could result in the combination method being preferred.