Financial Reporting: An Enterprise Operations Perspective

23 Pages Posted: 4 Nov 2015

See all articles by Peter D. Easton

Peter D. Easton

University of Notre Dame - Department of Accountancy

Date Written: November 2, 2015

Abstract

Studies related to the measurement of accounting numbers have tended to focus on accounting as it relates to: changes in equity values; equity valuation; estimation of the cost of equity capital; and, prediction of equity earnings. I propose and justify a perspective for financial accounting research on measurement of accounting numbers, which differs from the current generally-applied perspective. I argue that important new insights will be gained if research efforts turn toward accounting measurement and valuation at the enterprise/operating/firm level.

Keywords: accounting measurement, enterprise operations, valuation, WACC, cost of capital

Suggested Citation

Easton, Peter D., Financial Reporting: An Enterprise Operations Perspective (November 2, 2015). Available at SSRN: https://ssrn.com/abstract=2685423 or http://dx.doi.org/10.2139/ssrn.2685423

Peter D. Easton (Contact Author)

University of Notre Dame - Department of Accountancy ( email )

Mendoza College of Business
Notre Dame, IN 46556-5646
United States
574-631-6096 (Phone)
574-631-5127 (Fax)

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