The effect of alternative accounting measurement bases on investors’ assessments of managers’ stewardship

Abstract Since the 1970s, the decision-usefulness has taken center stage and our attention has been concentrated on valuation of assets and liabilities instead of income measurement. The concept of income, once considered the gravitational center of accounting has lost its primacy and become a byproduct of the balance sheet derived from the measurement of assets and liabilities. However, we have not been equipped with robust conceptual foundation supporting theoretically reasoned accounting measurement. It is not only theoretically but also practically important to renew our seemingly waned interest in the concept of income because ongoing reforms of accounting standards cannot be successfully implemented without a sound understanding of the concept of income.

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Measuring the Degree of International Harmony in Selected Accounting Measurement Practices

Australian Accounting Review ◽

10.1111/j.1835-2561.1998.tb00086.x ◽

1998 ◽

Vol 8 (16) ◽

pp. 24-32 ◽

Cited By ~ 12

Author(s):

EMMANUEL N. EMENYONU ◽

AJAY ADHIKARI

Keyword(s):

Accounting Measurement ◽

Measurement Practices

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Mutually unbiased unextendible maximally entangled bases in Cd ⊗ Cq(d+1)

Modern Physics Letters B ◽

10.1142/s0217984921500196 ◽

2020 ◽

pp. 2150019

Author(s):

Liang Tang ◽

Yi Xiang ◽

Zhi-Wen Mo ◽

Ming-Qiang Bai

Keyword(s):

Information Processing ◽

Quantum Information ◽

Quantum Information Processing ◽

Necessary Conditions ◽

Quantum Measurements ◽

Unextendible Maximally Entangled Bases ◽

Sufficient And Necessary Conditions ◽

Measurement Bases

Quantum measurements based on mutually unbiased base (MUB) are commonly used in quantum information processing. Firstly, we construct two completed unextendible maximally entangled bases (UMEBs) in bipartite systems [Formula: see text]. Then, the sufficient and necessary conditions of these two UMEBs develop into MUB can be obtained. Finally, we present some UMEBs that are mutually unbiased in concrete bipartite systems. These results provide a method to construct the best measurement bases.

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Quantum Standard Teleportation Based on the Generic Measurement Bases

Communications in Theoretical Physics ◽

10.1088/0253-6102/40/4/415 ◽

2003 ◽

Vol 40 (4) ◽

pp. 415-420 ◽

Cited By ~ 1

Author(s):

Hao San-Ru ◽

Hou Bo-Yu ◽

Xi Xiao-Qiang ◽

Yue Rui-Hong

Keyword(s):

Measurement Bases

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