An Evaluation of the Entity Theory as a Partial Solution to the Non-Comparability Enigma of Inter-firm Income Statement Analysis

<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>

Name thesis:degree_name

Doctor of Philosophy in Business Administration (PhD)

Level thesis:degree_level

Dissertation

Year dc:date.available

1971

Author dc:creator

• Schmidt, Lester Lee, Jr.

Advisor dc:contributor.advisor

• Cook, Doris M.

Contributors dc:contributor

• White, Jackson A.
• Dulan, Harold

• Guiding investment decisions
• investor
• financial statement users
• Accounting
• Business Administration, Management, and Operations
• Finance and Financial Management

Repository record dc:identifier

https://scholarworks.uark.edu/etd/3439

OAI identifier oai:identifier

oai:scholarworks.uark.edu:etd-4989