... 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 ... numbers are not part of the information usedby investors. However, investors receive accounting reports and account-ing variables can be used in representing investor information. We nowintroduce ... us to relate value to currentaccounting numbers.A dynamic linear information modelWe continue to distinguish between financial and operating activities.Since we assume perfect accounting for...