انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 3 3 1994 12 22 Criterion For The Evaluation of Accounting Information "سودمندی در پیش بینی " معیاری برای ارزیابی اطلاعات حسابداری 25869 FA حمید خالقی مقدم Journal Article 1970 01 01 In this article , alternative accounting measurements are evaluated in terms of their ability to predict events that are important in decision - making. For illustration of the issues, the paper has refer to a hypothetical example of financial leases. The lease example reflects each of the alternative accounting Measurements ( i.e., with and without capitalization ) . the purposive criterion chosen was predictive ability the ability to predict loan default. The article conclude : the predictive ability approach provides a method for drawing operational implications from the a priori arguments such that the measurement controversies become empirically testable according to a purposive criterion . https://acctgrev.ut.ac.ir/article_25869_8b1eceb2ce1fc82d960feed0c065ae24.pdf