Market Assessment of Discretionary vs. Nondiscretionary Irregular Items
The objective of this dissertation was to evaluate if the discretionary character of irregular items imparts information to investors. Justification was centered on the belief that more should be known about which irregular items affect investors' buy/sell market decisions. This is in response to the FASB's desire to identify the characteristics of financial data which should be used to distinguish the irregular components of income warranting separate disclosure.
University of Illinois - Urbana-Champaign
Networked Digital Library of Theses and Dissertations
University of Illinois at Urbana-Champaign