Materiality is a pervasive accounting concept that has defied a precise quantitative definition. The Capital Asset Pricing Model (CAPM) approach to materiality provides a means for determining the limits that bound materiality. Also, the approach makes it possible to locate the point estimate within these limits based on certain assumptions. / Master of Science
Identifer | oai:union.ndltd.org:VTETD/oai:vtechworks.lib.vt.edu:10919/46308 |
Date | 17 December 2008 |
Creators | Hadjieftychiou, Aristarchos |
Contributors | Accounting and Information Systems, Yardley, James A., Kauffman, N. Leroy, Denis, David J. |
Publisher | Virginia Tech |
Source Sets | Virginia Tech Theses and Dissertation |
Language | English |
Detected Language | English |
Type | Thesis, Text |
Format | vii, 87 leaves, BTD, application/pdf, application/pdf |
Rights | In Copyright, http://rightsstatements.org/vocab/InC/1.0/ |
Relation | OCLC# 28728875, LD5655.V855_1993.H343.pdf |
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