Back to results

University of Illinois at Urbana-Champaign

The Incremental Predictive Ability of General Price Level Adjusted Accounting Numbers for Downward Bond Rating Changes

Abstract

dc:description

The 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 × 1

Identifiers

dc:identifier.*
Identifier
(UMI)AAI8623394
OAI identifier oai:identifier
oai:www.ideals.illinois.edu:2142/71396

Chain of custody

source
Harvested from
University of Illinois - Urbana-Champaign
Base URL
www.ideals.illinois.edu/oai-pmh
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
citation

Razaki, Khalid Ahmed. The Incremental Predictive Ability of General Price Level Adjusted Accounting Numbers for Downward Bond Rating Changes. Dissertation thesis, University of Illinois at Urbana-Champaign, 2014. http://hdl.handle.net/2142/71396