In September, 1979, the Financial Accounting Standards Board issued FASB Statement No. 33, which required certain corporations to issue specified supplementary information based on constant dollars and current costs. This information is intended to show the impact of inflation on the reported earnings and capital of business enterprises. Opponents of Statement No. 33 claim that the required supplementary information is difficult to interpret and, therefore, will not be used. Proponents contend that the information is self-explanatory and would highlight the impact of inflation on the performance of business enterprises. Thus, they conclude the supplementary data will be useful to various user groups and will be used. This dissertation's primary objective was to determine whether the supplementary data will be used by financial analysts in the Dallas/Fort Worth and Houston regions in evaluating an enterprise's operating performance and its ability to maintain physical operating capability and the general purchasing power of financial capital.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc331682 |
| Date | 12 1900 |
| Creators | Tondkar, Rasoul H. |
| Contributors | Brock, Horace R., McDonald, James L., Boynton, Charles E. |
| Publisher | North Texas State University |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | vii, 120 leaves, Text |
| Coverage | United States - Texas - Dallas County - Dallas, United States - Texas - Tarrant County - Fort Worth, United States - Texas - Harris County - Houston |
| Rights | Public, Tondkar, Rasoul H., Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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