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University of Illinois at Urbana-Champaign
The Incremental Predictive Ability of General Price Level Adjusted Accounting Numbers for Downward Bond Rating Changes
Abstract
dc:descriptionThe accounting profession has made several attempts to deal with the problems caused by the instability in the purchasing power of the dollar. FASB 33 recommended General Price Level adjustment of accounting numbers as one of two alternatives to deal with the problem of changing price levels. This study is an attempt to determine the increased usefulness, if any, of GPL adjusted (GPLA) numbers in predicting downward bond rating changes.
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
-
- Razaki, Khalid Ahmed
Subjects
dc:subject × 1Identifiers
dc:identifier.*- Identifier
- (UMI)AAI8623394
- OAI identifier oai:identifier
- oai:www.ideals.illinois.edu:2142/71396