"سودمندی در پیش بینی " معیاری برای ارزیابی اطلاعات حسابداری

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 .