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Keywords: Income
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Journal Articles
From balance sheet to income statement: a study of a transition in accounting thought in the USA, 1926‐1936
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Accounting, Auditing & Accountability Journal (1997) 10 (2): 198–211.
Published: 01 May 1997
...Dale Buckmaster; Scott Jones Studies the relative focus on the balance sheet and income statement in the Journal of Accountancy and The Accounting Review during the period, 1926‐1936. An index number representing the relative focus for each year for each journal was obtained from...
