Stability, pseudo-stability, information and pseudo-information

David Alexander

European Accounting Review, 1997, vol. 6, issue 4, 755-766

Abstract: This paper takes issue with Kuhner (1997) on four main points: • the implications of accounting conventions, principles and valuation conventions; • the role of Notes to the accounts; • the relationship between distributable profits and liquidity; • the significance of the efficient markets hypothesis. Kuhner's desire to make (page 749) 'published data on companies as informative as possible' is strongly supported, but we differ on what this may mean in practice.

Date: 1997
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DOI: 10.1080/09638189700000015

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