{"id":{"repo_id":"uiuc","oai_identifier":"oai:www.ideals.illinois.edu:2142/68272"},"canonical_url":"https://search.dev.ndltd.org/etd/uiuc/oai:www.ideals.illinois.edu:2142/68272","repository":{"repo_id":"uiuc","name":"University of Illinois - Urbana-Champaign","base_url":"https://www.ideals.illinois.edu/oai-pmh"},"display":{"title":"An Investigation Into Replacement Cost Surrogates","abstract":"Three methods of generating replacement cost data were utilized to produce figures which were compared with data reported under ASR #190. The generation methodologies used were those developed by Frank, Kratchman, and Falkenstein and Weil. The comparisons involved not only the data itself, but financial statement ratios calculated using that data.","abstract_html":"Three methods of generating replacement cost data were utilized to produce figures which were compared with data reported under ASR #190. The generation methodologies used were those developed by Frank, Kratchman, and Falkenstein and Weil. The comparisons involved not only the data itself, but financial statement ratios calculated using that data.","abstract_has_math":false,"creators":["Noe, Joann Marie"],"institution":"University of Illinois at Urbana-Champaign","degree_name":"Ph.D.","degree_level":"Dissertation","degree_discipline":"Accountancy","degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2014,"date_issued":"2014-12-14T13:34:06Z","date_published":"2014-12-14T13:34:06Z","updated_at":"2026-07-22T22:25:58Z","subjects":["Business Administration, Accounting"],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[{"key":"dc:identifier","label":"Identifier","values":["(UMI)AAI8114453"],"render_values":[{"text":"(UMI)AAI8114453","href":null,"code":true}]}]},"links":{"outbound_url":"http://hdl.handle.net/2142/68272","outbound_label":"Handle","outbound_source":"dc:identifier"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Noe, Joann Marie"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2014-12-14T13:34:06Z","10000-01-01","1981"]},{"key":"dc:type","label":"Dc Type","values":["text"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Accountancy"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Dissertation"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Ph.D."]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Illinois at Urbana-Champaign"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Business Administration, Accounting"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier","label":"Identifier","values":["http://hdl.handle.net/2142/68272","(UMI)AAI8114453"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Three methods of generating replacement cost data were utilized to produce figures which were compared with data reported under ASR #190. The generation methodologies used were those developed by Frank, Kratchman, and Falkenstein and Weil. The comparisons involved not only the data itself, but financial statement ratios calculated using that data.","The results in all cases cannot be shown to reject the hypotheses of no difference between generated and reported data. Further comparisons of the four sets of replacement cost data and historical cost figures likewise could not be shown to reject the hypotheses of no difference, albeit weakly.","Made available in DSpace on 2014-12-14T13:34:06Z (GMT). No. of bitstreams: 1 8114453.pdf: 2178761 bytes, checksum: 81584c4689a893925346012742b3b60e (MD5) Previous issue date: 1981","Embargo set by: Seth Robbins for item 68450 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","72 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1981."]},{"key":"dc:title","label":"Title","values":["An Investigation Into Replacement Cost Surrogates"]}]}],"canonical_facts":{"dc:creator":["Noe, Joann Marie"],"dc:date":["2014-12-14T13:34:06Z","10000-01-01","1981"],"dc:description":["Three methods of generating replacement cost data were utilized to produce figures which were compared with data reported under ASR #190. The generation methodologies used were those developed by Frank, Kratchman, and Falkenstein and Weil. The comparisons involved not only the data itself, but financial statement ratios calculated using that data.","The results in all cases cannot be shown to reject the hypotheses of no difference between generated and reported data. Further comparisons of the four sets of replacement cost data and historical cost figures likewise could not be shown to reject the hypotheses of no difference, albeit weakly.","Made available in DSpace on 2014-12-14T13:34:06Z (GMT). No. of bitstreams: 1 8114453.pdf: 2178761 bytes, checksum: 81584c4689a893925346012742b3b60e (MD5) Previous issue date: 1981","Embargo set by: Seth Robbins for item 68450 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","72 p.","Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1981."],"dc:identifier":["http://hdl.handle.net/2142/68272","(UMI)AAI8114453"],"dc:language":["eng"],"dc:subject":["Business Administration, Accounting"],"dc:title":["An Investigation Into Replacement Cost Surrogates"],"dc:type":["text"],"thesis:degree_discipline":["Accountancy"],"thesis:degree_level":["Dissertation"],"thesis:degree_name":["Ph.D."],"thesis:institution_name":["University of Illinois at Urbana-Champaign"]},"updated_at":"2026-07-22T22:25:58Z"}