Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Accounting Theory Main Page |
Financial Reporting Main Page
Note: For Income Smoothing, see MAAW's Creative Accounting and Earnings Management Topic. For Residual Income see MAAW's EVA and Residual Income Topic.
Abel, W. D. 1962. Disclosures of the direct costing income statement. N.A.A. Bulletin (March): 69-73.
Ajinkya, B., R. Atiase and L. S. Bamber. 1986. Absorption versus direct costing: Income reconciliation and cost-volume profit analysis. Issues in Accounting Education (Fall): 268-281.
Albrecht, W. S. 1976. Estimation error in income determination. The Accounting Review (October): 823-837.
Albrecht, W. S. 1978. Estimation error in income determination: A reply. The Accounting Review (October): 1003-1004.
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Ali, H. F. 1994. A multicontribution activity-based income statement. Journal of Cost Management (Fall): 45-54. (Summary. Ali's statement shows profit at the product level, product line level, the operations level, and the facility level. Kaplan suggested something like this in Robinson, M. A., ed. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm. Journal of Management Accounting Research (2): 1-32. Summary of Kaplan & Shank arguments).
Allen, C. B. 1928. The income tax - Administrative aspects. The Accounting Review (March): 7-13.
Allen, C. B. 1955. Introduction to model building on account data. N.A.C.A. Bulletin (June): 1320-1333. (Converting a profit and loss statement into an income model, i.e., stating the relationships on the P&L statement in terms of algebraic equations).
Anderson, J. A. 1976. A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting. Studies in Accounting Research (12). American Accounting Association.
Anderson, J. A. 1998. Minicase measuring income in a multi currency economy. Journal of Accounting Education 16(3-4): 585-590.
Anderson, J. C. and J. G. Louderback III. 1975. Income manipulation and purchase-pooling: Some additional results. Journal of Accounting Research (Autumn): 338-343.
Anthony, R. N. 1952. Accounting for subscription income. The Accounting Review (July): 324-328.
Aquilio, M. 2017. Former Marine not entitled to exclude foreign earned income. Journal of Accountancy (August): 67-68.
Aquilio, M. 2018. A portion of a lump-sum Social Security disability payment ruled includible in gross income. Journal of Accountancy (March): 69-70.
Aranoff, G. 2011. Idle-capacity costs in ABC absorption and direct-costing income statements. Cost Management (March/April): 6-10.
Arnett, H. E. 1969. Taxable income vs. financial income: How much uniformity can we stand? The Accounting Review (July): 482-494.
Arya, A., J. C. Fellingham and D. A. Schroeder. 2000. Estimating transactions given balance sheets and an income statement. Issues in Accounting Education (August): 393-411.
Atlas, M. 1938. Average income and its use in taxation. The Accounting Review (June): 124-131.
August, J. D. 2017. Executor and beneficiary liability for unpaid income, gift, and estate taxes of a decedent. The CPA Journal (October): 58-59.
Baber, W. R., P. M. Fairfield and J. A. Haggard. 1991. The effect of concern about reported income on discretionary spending decisions: The case of research and development. The Accounting Review (October): 818-829.
Bahnson, P. R., D. Koeppen and T. Hyatt. 2017. Improving income statement reporting of debt extinguishments. The CPA Journal (November): 48-51.
Baik, B., S. Choi and D. B. Farber. 2020. Managerial ability and income smoothing. The Accounting Review (July): 1-22.
Bailey, W. A. 2018. Mechanics of the new Sec. 199A deduction for qualified business income. Journal of Accountancy (May): 44-48, 50, 52.
Baker, R. E. 1966. Income of life insurance companies. The Accounting Review (January): 98-105.
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Ball, R., A. Robin, and J. S. Wu. 2003. Incentives versus standards: Properties of accounting income in four East Asian countries. Journal of Accounting and Economics (December): 235-270.
Ball, R., B. Lev and R. Watts. 1976. Income variation and balance sheet compositions. Journal of Accounting Research (Spring): 1-9.
Ball, R. T. and P. Easton. 2013. Dissecting earnings recognition timeliness. Journal of Accounting Research (December): 1099-1132.
Bamber, L. S., J. Jiang, K. R. Petroni and I. Y. Wang. 2010. Comprehensive income: Who's afraid of performance reporting? The Accounting Review (January): 97-126.
Bangs, R. B. 1940. The definition and measurement of income. The Accounting Review (September): 353-371.
Barkin, S. 1951. A trade unionist views net income determinations. N.A.C.A. Bulletin (June): 1193-1206.
Barlev, B. and H. Levy. 1979. On the variability of accounting income numbers. Journal of Accounting Research (Autumn): 305-315.
Barnea, A., J. Ronen and S. Sadan. 1976. Classificatory smoothing of income with extraordinary items. The Accounting Review (January): 110-122.
Barnea, A., J. Ronen and S. Sadan. 1977. Classificatory smoothing of income with extraordinary items: A reply. The Accounting Review (April): 525-526.
Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliott, T. J. Frecka, E. A. Imhoff Jr, W. R. Landsman and R. G. Stephens. 1995. AAA's Financial Accounting Standards Committee response to FASB discussion documents: Response to The FASB exposure draft "Accounting by creditors for impairment of a loan - Income recognition". Accounting Horizons (March): 96-98.
Barth, M. E., W. H. Beaver and W. R. Landsman. 1998. Relative valuation roles of equity book value and net income as a function of financial health. Journal of Accounting and Economics (26 February): 1-34.
Bartlett, V. R. 2016. Form 1099-C and COD income: Key timing issues. Journal of Accountancy (March): 71-72.
Barton, A. D. 1974. Expectations and achievements in income theory. The Accounting Review (October): 664-681.
Barton, A. D. 1976. Surrogates in income theory: A reply. The Accounting Review (January): 160-162.
Basu, S. 1978. 1977 competitive manuscript award: The effect of earnings yield on assessments of the association between annual accounting income numbers and security prices. The Accounting Review (July): 599-625.
Basu, S. 2003. Discussion of enforceable accounting rules and income measurement by early 20th century railroads. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 433-444.
Bauer, J. 1937. The concepts of capital and income in the regulation of public utilities. The Accounting Review (March): 22-29.
Baxendale, S. J. and B. P. Foster. 2010. ABC absorption and direct costing income statements. Cost Management (September/October): 5-14.
Beams, F. A. 1972. Income reporting: Continuity with change. Management Accounting (August):23-27.
Beatty, A. and D. G. Harris. 2001. Intra-group, interstate strategic income management for tax, financial reporting, and regulatory purposes. The Accounting Review (October): 515-536.
Beaulieu, P. 2014. Voluntary income reporting. Accounting Horizons (June): 277-295.
Beaver, W. H. and J. S. Demski. 1979. The nature of income measurement. The Accounting Review (January): 38-46.
Bebee, R. F., L. L. Steinmetz and W. D. Wilsted. 1975. Managing the income number. Management Accounting (February): 40-42.
Bedford, N. M. 1951. A critical analysis of accounting concepts of income. The Accounting Review (October):526-537.
Bedford, N. M. 1952. Need for supplementary data in interpretation of income reports. The Accounting Review (April):195-201.
Bedford, N. M. 1953. Using supplementary data to interpret reported income. The Accounting Review (October): 517-521.
Bedford, N. M. 1965. Income Determination Theory: An Accounting Framework. Addison-Wesley Publishing Company. Review by Y. Ijiri.
Benninger, L. J. 1950. Standard costs for income determination, control, and special studies. The Accounting Review (October):378-383.
Bernard, V. L. and R. G. Ruland. 1987. The incremental information content of historical cost and current cost income numbers: Time-series analyses for 1962-1980. The Accounting Review (October): 707-722.
Beuselinck, C., M. Deloof and A. Vanstraelen. 2015. Cross-jurisdictional income shifting and tax enforcement: Evidence from public versus private multinationals. Review of Accounting Studies 20(2): 710-746.
Bierman, H. Jr. 1956. The effect of inflation on the computation of income of public utilities. The Accounting Review (April): 258-262.
Bierman, H. Jr. 1957. Capitalization of a public utility and the measurement of income. The Accounting Review (January): 21-25.
Bierman, H. Jr. and S. Davidson. 1969. The income concept - Value increment or earnings predictor. The Accounting Review (April): 239-246.
Birk, M. H. 1950. A company-trusteed profit-sharing retirement plan with annual distribution of fund income. N.A.C.A. Bulletin (February): 733-740.
Blackadar, C. G. 1986. Dynamic capitalization: An income approach in real dollars at real interest, part two: Making it work for you. Appraisal Journal (July): 325-355.
Bloom, R. 2020. Evolution of other comprehensive income. The Accounting Historians Journal 47(2): 1-10.
Bodenhorn, D. 1972. An entity approach to the measurement of wealth, income, and product. Abacus 8(2): 127-144.
Bodenhorn, D. 1978. An economic approach to balance sheets and income statements. Abacus 14(1): 3-30.
Bodnar, G. M. and J. Weintrop. 1997. The valuation of the foreign income of US multinational firms: A growth opportunities perspective. Journal of Accounting and Economics (December): 69-97.
Bomeli, E. C. 1961. The accountant's function in determination of net income. The Accounting Review (July): 454-459.
Bonner, P. 2014. "Phantom" Ponzi income may be eliminated. Journal of Accountancy (January): 58-59.
Bowers, R. 1940. Some unsettled problems of income. The Accounting Review (September): 350-353.
Bowers, R. 1941. Tests of income realization. The Accounting Review (June): 139-155.
Bowers, R. 1944. Terminology and form of the income sheet. The Accounting Review (July): 274-279.
Bratten, B., M. Causholli and U. Khan. 2016. Usefulness of fair value for predicting banks' future earnings: Evidence from other comprehensive income and its components. Review of Accounting Studies 21(1): 280-315.
Brighton, G. D. 1965. Book income - What is it? Management Accounting (September): 58-61.
Brinton, A. D. 1972. Marginal income and the pricing structure. Management Accounting (June): 40-42.
Brody, R. G., D. J. Lowe and K. Pany. 2003. Could $51 million be immaterial when Enron reports income of $105 million? Accounting Horizons (June): 153-160.
Bromwich, M., R. Macve and S. Sunder. 2010. Hicksian income in the conceptual framework. Abacus 46(3): 348-376.
Brown, C. D. 1971. The Emergence of Income Reporting: An Historical Study. Michigan State University.
Brown, L. D. 1986. Discussion of evidence on the incremental information content of additional firm disclosures made concurrently with earnings. Journal of Accounting Research (Studies on Alternative Measures of Accounting Income): 33-36.
Brown, L. D. and K. Sivakumar. 2003. Comparing the value relevance of two operating income measures. Review of Accounting Studies 8(4): 561-572.
Bryant, J. D. 1964. Analysis of interest income variation. N.A.A. Bulletin (November): 54-58.
Burnham, W. C. 1949. A simplified income statement for employee use. N.A.C.A. Bulletin (July 15): 1325-1335.
Bushman, R. M. and R. J. Indjejikian. 1993. Accounting income, stock price, and managerial compensation. Journal of Accounting and Economics (January-July): 3-23.
Buttimer, H. 1961. The allocation of combined net income in reciprocal affiliations. The Accounting Review (October): 649-650.
Cameron, A. B. and L. Stephens. 1991. The treatment of non-recurring items in the income statement and their consistency with FASB concept statements. Abacus 27(2): 81-96.
Carlson, E. A. 1947. The use of reserves to equalize corporate income. N.A.C.A. Bulletin (September 1): 3-12. (Volume 29, issue 1).
Carslaw, C. A. P. N. 1988. Anomalies in income numbers: Evidence of goal oriented behavior. The Accounting Review (April): 321-327.
Carson, A. B. 1954. A fund-change-statement approach to the calculation of inflationary distortion in conventional income measurement. The Accounting Review (July): 373-382.
Carson, A. B. 1965. Cash movement: The heart of income measurement. The Accounting Review (April): 334-337.
Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.
Chambers, D. J. 2011. Comprehensive income reporting: FASB decides location matters. The CPA Journal (September): 22-25.
Chambers, R. J. 1965. Edwards and Bell on business income. The Accounting Review (October): 731-741.
Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149. Review of Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley.
Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149. Review of Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley.
Chambers, R. J. 1982. Edwards and Bell on income measurement in retrospect. Abacus 18(1): 3-39.
Chandra, U. 2011. Income conservatism in the U.S. technology sector. Accounting Horizons (June): 285-314.
Chang, E. C. 1962. Business income in accounting and economics. The Accounting Review (October): 636-644.
Chang, H., L. C. J. Ho, Z. Liu and B. Ouyang. 2021. Income smoothing and audit fees. Advances in Accounting: Incorporating Advances in International Accounting (54): 100547.
Chasteen, L. G. and C. D. Dowell. 1983. Teaching alternative income determination models via a classification matrix. Journal of Accounting Education 1(1): 47-53.
Chen, S. and Y. Wang. 2004. Evidence from China on the relevance of operating income vs. below-the-line items. The International Journal of Accounting 39: 339-364.
Cherry, A. A. 2006. Case study: The use of restructuring reserves to manipulate reported income at Sunbeam Corporation. Journal of Forensic Accounting 7(1): 221-236.
Clark, J. J. and P. Elgers. 1973. Forecasted income statements: An investor perspective. The Accounting Review (October): 668-678.
Cobb, J. A. and F. G. Stevens. 2017. These unequal states: Corporate organization and income inequality in the United States. Administrative Science Quarterly 62(2): 304-340.
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Collins, J., D. Kemsley and M. Lang. 1998. Cross-jurisdictional income shifting and earnings valuation. Journal of Accounting Research (Autumn): 209-229.
Comiskey, E. E. and F. A. Mlynarczyk. 1968. Recognition of income by finance companies. The Accounting Review (April): 248-256.
Committee on Concepts and Standards Underlying Corporate Financial Statements. 1951. Reserves and retained income: Supplementary Statement No. 1. The Accounting Review (April): 153-156.
Comprix, J. and K. A. Muller III. 2006. Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations. Journal of Accounting and Economics (December): 385-416.
Cook, F. H. 1939. The sale as a test of income realization. The Accounting Review (December): 355-367.
Cook, J. S. and O. J. Holzmann. 1976. Current cost and present value in income theory. The Accounting Review (October): 778-787.
Cooley, M. L. 1909. Income and profits under the corporation tax. Journal of Accountancy (October): 464-465.
Coombes, R. J. and P. H. Eddey. 1986. Accounting income: The relationship between capital maintenance and asset measurement. Issues in Accounting Education (Spring): 112-122.
Cooper, W. W. and J. M. Crawford. 1953. The status of social accounting and national income statistics in countries other than the United States. The Accounting Review (April): 221-238.
Copeland, R. M. and J. F. Wojdak. 1969. Income manipulation and the purchase-pooling choice. Journal of Accounting Research (Autumn): 188-195.
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Cormier, D., P. Lapointe-Antunes and M. Magnan. 2011. Revisiting the relevance and reliability of non-GAAP reporting: The case of the income trusts. Contemporary Accounting Research 28(5): 1585-1609.
Coughlan, J. W. 1964. Funds and income. N.A.A. Bulletin (September): 23-34 . (Comparison of the funds statement with the income statement).
Covey, D. W. 1945. An employee retirement income plan. N.A.C.A. Bulletin (June 15): 958-965.
Cox, R. G. 1958. Conflicting concepts of income for managerial and federal income tax purposes. The Accounting Review (April): 242-245.
Cramer, J. J. Jr. 1968. Income reporting by conglomerates - Views of American businessmen. Abacus 4(1): 17-26.
Cramer, J. J. Jr. 1973. Bad debt "expense": Not a member of the class of data for measuring operating income: A reply. The Accounting Review (October): 779-784.
Crandell, W. T. 1935. Income and its measurement. The Accounting Review (December): 380-400.
Crandell, W. T. 1936. Financial statements of national wealth and national income. The Accounting Review (September): 271-290.
Crumbley, D. L. 1968. Narrowing the taxable and accounting income gap for consolidations. The Accounting Review (July): 554-564.
Cunningham, J. 2018. Plain English: How to implement income statements for the lean organization. Cost Management (January/February): 5-13.
Davis, G. A. and D. J. Moore. 2000. Valuing mineral stocks and depletion in green national income accounts. Environment and Development Economics Special Issue: Advances in Green Accounting. (February and May): 109-127.
Davis-Friday, P. Y and E. A. Gordon. 2005. Relative valuation roles of equity book value, net income, and cash flows during a macroeconomic shock: The case of Mexico and the 1944 currency crisis. Journal of International Accounting Research 4(1): 1-21.
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Devine, C. T. 1944. Depreciation and income measurement. The Accounting Review (January): 39-47.
Dewing, A. S. 1923. The elements of investment income. Harvard Business Review (April): 300-307.
Dhaliwal, D. and S. Wang. 1992. The effect of book income adjustment in the 1986 alternative minimum tax on corporate financial reporting. Journal of Accounting and Economics (March): 7-26.
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Dickens, R. L. and J. O. Blackburn. 1964. Holding gains on fixed assets: An element of business income? The Accounting Review (April): 312-329.
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Fisher, I. 1965. The Nature of Capital and Income. Reprint of the 1906 original. Agustus M. Kelley. For a review see Chambers, R. J. 1971. Income and capital: Fisher's legacy. Journal of Accounting Research (Spring): 137-149.
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Frank, W. 1969. A study of the predictive significance of two income measures. Journal of Accounting Research (Spring): 123-136.
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Graham, W. J. 1949. The effect of changing price levels upon the determination, reporting, and interpretation of income. The Accounting Review (January): 15-26.
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