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.
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc331760 |
| Date | 05 1900 |
| Creators | Gillett, John W. (John Willis) |
| Contributors | Copeland, Benny R., 1936-, Spalding, John Barney, Christy, George A., Skekel, Ted D. |
| Publisher | North Texas State University |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | vii, 142 leaves : ill., Text |
| Rights | Public, Gillett, John W. (John Willis), Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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