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A Multivariate Model for Testing the Information Content of Constant Dollar Disclosures Required by Statement of Financial Reporting and Changing Prices (FASB No. 33)

In September 1979, the Financial Accounting Standards Board (FASB) issued a statement entitled Financial Reporting and Changing Prices (FASB No. 33). FASB No. 33 requires publicly-held companies of a certain size to issue supplementary constant dollar and current cost disclosures along with their primary financial statements.To investigate the effect of the signals on security prices the study used a methodology known as "Iso-beta Portfolio Analysis" and employed different models in conjunction with the methodology, the market model (MM) and a new model called "the multi-index model" (MIM). Cluster analysis was used to develop the indexing used with the MIM.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc935832
Date12 1900
CreatorsMoustafa, Salah El din
ContributorsCoda, Bernard A., Armey, Richard K., 1940-
PublisherNorth Texas State University
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
Formatv, 133 leaves : ill., Text
RightsPublic, Moustafa, Salah El din, Copyright, Copyright is held by the author, unless otherwise noted. All rights

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