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Ziebart, David A. Oleson, Michael Dean 2015-09-28T15:39:26Z 2015-09-28T15:39:26Z 10000-01-01 1999 1999 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. Made available in DSpace on 2015-09-28T15:39:26Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 9953101.pdf: 5977127 bytes, checksum: d58d316ad3725fe831b2ba3f8c4b9f5a (MD5) Previous issue date: 1999 Embargo set by: Seth Robbins for item 88453 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 111 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1999. http://hdl.handle.net/2142/87172 (MiAaPQ)AAI9953101 eng Economics, Finance An Empirical Examination of the Effect of the Accounting for Stock Distributions text Accountancy Accountancy University of Illinois at Urbana-Champaign Dissertation Ph.D.