An Empirical Investigation into the Information Content of Financial Accounting Standards Board Statement No. 33 Current Cost Reporting Requirement
The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost...
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| Format: | Others |
| Language: | English |
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North Texas State University
1983
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| Online Access: | https://digital.library.unt.edu/ark:/67531/metadc331760/ |