رسالة جامعية
An Empirical Investigation of the Potential Use of Data Required by FASB Statement No. 33 by Financial Analysts in the Dallas/Fort Worth and Houston Regions
| العنوان: | An Empirical Investigation of the Potential Use of Data Required by FASB Statement No. 33 by Financial Analysts in the Dallas/Fort Worth and Houston Regions |
|---|---|
| المؤلفون: | Tondkar, Rasoul H. |
| مرشدي الرسالة: | Brock, Horace R., McDonald, James L., Boynton, Charles E. |
| بيانات النشر: | North Texas State University, 1980. |
| سنة النشر: | 1980 |
| المجموعة: | University of North Texas |
| Original Material: | local-cont-no: 1002782903-Tondkar call-no: 379 N81 no. 1670 untcat: b1216866 oclc: 7966691 ark: ark:/67531/metadc331682 |
| مصطلحات موضوعية: | FASB Statement No. 33, constant dollars, current costs, Accounting, Effect of inflation on., Accounting and price fluctuations., Financial statements, Texas. |
| جغرافية الموضوع: | United States - Texas - Dallas County - Dallas, United States - Texas - Tarrant County - Fort Worth, United States - Texas - Harris County - Houston |
| الوصف: | 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. |
| Original Identifier: | info:ark/67531/metadc331682 |
| نوع الوثيقة: | Thesis or Dissertation |
| وصف الملف: | vii, 120 leaves; Text |
| اللغة: | English |
| الإتاحة: | https://digital.library.unt.edu/ark:/67531/metadc331682Test/ |
| حقوق: | Public Tondkar, Rasoul H. Copyright is held by the author, unless otherwise noted. All rights reserved. |
| رقم الانضمام: | edsndl.unt.edu.info.ark.67531.metadc331682 |
| قاعدة البيانات: | Networked Digital Library of Theses & Dissertations |
| الوصف غير متاح. |