The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two professional groups for the propositions inherently contained in the entity theory.
","abstract_html":"<p>The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two professional groups for the propositions inherently contained in the entity theory.</p>","abstract_has_math":false,"creators":["Schmidt, Lester Lee, Jr."],"institution":null,"degree_name":"Doctor of Philosophy in Business Administration (PhD)","degree_level":"Dissertation","degree_discipline":null,"degree_department":null,"school":null,"contributors":["White, Jackson A.","Dulan, Harold"],"advisors":["Cook, Doris M."],"committee_chairs":[],"committee_members":[],"year":1971,"date_issued":"1971-05-01T07:00:00Z","date_published":"1971-05-01T07:00:00Z","updated_at":"2026-07-24T00:58:14Z","subjects":["Guiding investment decisions","investor","financial statement users","Accounting","Business Administration, Management, and Operations","Finance and Financial Management"],"languages":[],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://scholarworks.uark.edu/etd/3439","outbound_label":"Repository record","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor","label":"Contributor","values":["White, Jackson A.","Dulan, Harold"]},{"key":"dc:contributor.advisor","label":"Advisor","values":["Cook, Doris M."]},{"key":"dc:creator","label":"Author","values":["Schmidt, Lester Lee, Jr."]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["1971"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2020-01-08T08:00:00Z"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Doctor of Philosophy in Business Administration (PhD)"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Guiding investment decisions","investor","financial statement users","Accounting","Business Administration, Management, and Operations","Finance and Financial Management"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["https://scholarworks.uark.edu/etd/3439"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two professional groups for the propositions inherently contained in the entity theory.
"]},{"key":"dc:title","label":"Title","values":["An Evaluation of the Entity Theory as a Partial Solution to the Non-Comparability Enigma of Inter-firm Income Statement Analysis"]}]}],"canonical_facts":{"dc:contributor":["White, Jackson A.","Dulan, Harold"],"dc:contributor.advisor":["Cook, Doris M."],"dc:creator":["Schmidt, Lester Lee, Jr."],"dc:date":["1971"],"dc:date.available":["2020-01-08T08:00:00Z"],"dc:description.abstract":["The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two professional groups for the propositions inherently contained in the entity theory.
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