Market Assessment of Discretionary vs. Nondiscretionary Irregular Items
type: CreativeWork
description: 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.
abstract: 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.
author: Harbecke, Paula Ann
keywords: Business Administration, Accounting
date published: 2014-12-16T06:41:11Z
date modified: 2026-07-22T22:26:04Z
provider: University of Illinois - Urbana-Champaign
publisher: Networked Digital Library of Theses and Dissertations
type: WebPage
source organization: University of Illinois at Urbana-Champaign

PropertyValue
property ID: Handle
value: http://hdl.handle.net/2142/71381