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Title:An Investigation Into Replacement Cost Surrogates
Author(s):Noe, Joann Marie
Department / Program:Accountancy
Discipline:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Degree:Ph.D.
Genre:Dissertation
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.
Issue Date:1981
Type:Text
Language:English
Description:72 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1981.
URI:http://hdl.handle.net/2142/68272
Other Identifier(s):(UMI)AAI8114453
Date Available in IDEALS:2014-12-14
Date Deposited:1981


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