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An Empirical Investigation into the Information Content of Financial Accounting Standards Board Statement No. 33 Current Cost Reporting Requirement

The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost balance sheets (reported in the firm's annual reports) and the current cost balance sheets (prepared from the current cost disclosures) of firms in the Electric Services and Retailers industries. The two measures were then compared to determine the informational value of FASB Statement No. 33 current cost disclosures.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc331760
Date05 1900
CreatorsGillett, John W. (John Willis)
ContributorsCopeland, Benny R., 1936-, Spalding, John Barney, Christy, George A., Skekel, Ted D.
PublisherNorth Texas State University
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatvii, 142 leaves : ill., Text
RightsPublic, Gillett, John W. (John Willis), Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved.

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