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Variation in Accounting Information Load: The Impact of Disclosure Requirements of FASB Statement No. 33 on Cash Flow Predictions of Financial Analysts

In Statement No. 33, "Financial Reporting and Changing Prices," the FASB requires that some large companies disclose their historical cost/constant dollar and current cost information in the published financial statements. One of the purposes of these disclosures is to help users of the financial statements in assessing future cash flows. This study was directed toward the examination of the effects of the different levels of disclosures on cash flow projections.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc332049
Date05 1900
CreatorsLiu, Chao M.
ContributorsKing, Barry Goodwin, Armey, Richard K., 1940-, Spalding, John Barney, Copeland, Benny R., 1936-
PublisherNorth Texas State University
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatvii, 162 leaves: ill., Text
RightsPublic, Liu, Chao M., Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved.

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