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University of Illinois at Urbana-Champaign
Market Assessment of Discretionary vs. Nondiscretionary Irregular Items
Abstract
dc:descriptionThe 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.
Degree
thesis:*- Name thesis:degree_name
- Ph.D.
- Level thesis:degree_level
- Dissertation
- Discipline thesis:degree_discipline
- Accountancy
- Grantor
- University of Illinois at Urbana-Champaign
- Year dc:date
- 2014
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Harbecke, Paula Ann
Subjects
dc:subject × 1Identifiers
dc:identifier.*- Identifier
- (UMI)AAI8409945
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/71381