The CAPM approach to materiality
<p>Materiality is a pervasive accounting concept that has defied a precise quantitative definition. The Capital Asset Pricing Model (CAPM) approach to materiality provides a means for determining the limits that bound materiality. Also, the approach makes it possible to locate the point estima...
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Format: | Others |
Language: | en |
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Virginia Tech
2014
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Online Access: | http://hdl.handle.net/10919/46308 http://scholar.lib.vt.edu/theses/available/etd-12172008-063723/ |