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Title:An Empirical Examination of the Effect of the Accounting for Stock Distributions
Author(s):Oleson, Michael Dean
Doctoral Committee Chair(s):Ziebart, David A.
Department / Program:Accountancy
Discipline:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Degree:Ph.D.
Genre:Dissertation
Subject(s):Economics, Finance
Abstract:The results of this study have implications both for the accounting rules concerning stock distributions and for the information displayed in the stockholders' section of the balance sheet. In terms of the accounting rules for stock distributions, the FASB should maintain the accounting rules for small stock dividends because they help firms to signal relevant information to financial statement users. In terms of the stockholders' section of the balance sheet, financial statement users care whether an amount is in contributed capital or earned capital and, thus, breaking out this detail in the stockholders' section should continue.
Issue Date:1999
Type:Text
Language:English
Description:111 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1999.
URI:http://hdl.handle.net/2142/87172
Other Identifier(s):(MiAaPQ)AAI9953101
Date Available in IDEALS:2015-09-28
Date Deposited:1999


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