Value Added Reporting And Research »

AHMED RIAHI-BELKAOUI is Professor of Accounting at the College of Business Administration, the University of Illinois-Chicago, and Chairman of the Cultural Studies and Accounting Research Committee, American Accounting Association (Internal Accounting Section).

A probing examination of the latest research on value added approaches to financial accounting.

Booknews

Riahi-Belkaoui (accounting, U. of Illinois-Chicago) first reviews the research and practice of a reporting form that is popular with foreign multinationals and is mandatory in most European and many former British colonial countries. Then he examines its merits both for determining earnings and for inclusion in market valuation models in general and the Feltham and Ohlson model in particular. He appends eight pieces of his published research; much of the rest of the material has also been published in . Annotation c. Book News, Inc., Portland, OR (booknews.com)

Preface

The Story behind Value Added Reporting

Adapting and Using Value Added Information

Usefulness of Value Added Reporting

Net Value Added and Earnings Determination

The Substitution of Net Value-Added for Earnings in Equity Valuation

The Effects of Accounting Knowledge on the Omission of Value Added in Wealth Measurement and Distribution

Index