... conservativeaccounting immediately follow from their respective definitions and Proposition 1.Proposition 2: Given accounting and value relations CSR, NIR, FAR,OAR, and PVR, unbiased accounting obtains if, and ... operating eamings, and other accounting and nonaccounting data, provide the basis for predicting future abnormaloperating eamings (and, by inference, future cash flows). This informa-tion maps ... information model (LIM) for (ox°, oa^ t>,), consistingof (10) and the restrictions on the parameters (tOn, 0)12, 0)22. Yi,Y2).To avoid cumbersome repetition, the formal propositions (and...