Reliability‐Relevance Trade‐Offs and the Efficiency of Aggregation
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DOI: 10.1111/j.1475-679X.2004.00129.x
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References listed on IDEAS
- Feltham, Ga, 1977. "Cost Aggregation - Information Economic-Analysis," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 42-70.
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- Lev, B, 1968. "Aggregation Problem In Financial Statements - Informational Approach," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 247-261.
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