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|Title:||An Investigation Into Replacement Cost Surrogates|
|Author(s):||Noe, Joann Marie|
|Department / Program:||Accountancy|
|Degree Granting Institution:||University of Illinois at Urbana-Champaign|
|Subject(s):||Business Administration, Accounting|
|Abstract:||Three methods of generating replacement cost data were utilized to produce figures which were compared with data reported under ASR #190. The generation methodologies used were those developed by Frank, Kratchman, and Falkenstein and Weil. The comparisons involved not only the data itself, but financial statement ratios calculated using that data.
The results in all cases cannot be shown to reject the hypotheses of no difference between generated and reported data. Further comparisons of the four sets of replacement cost data and historical cost figures likewise could not be shown to reject the hypotheses of no difference, albeit weakly.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1981.
|Date Available in IDEALS:||2014-12-14|