Abstract
dc:description.abstractMateriality is a pervasive accounting concept that has defied a precise quantitative definition. The Capital Asset Pricing Model (CAPM) approach to materiality provides a means for determining the limits that bound materiality. Also, the approach makes it possible to locate the point estimate within these limits based on certain assumptions.
Degree
thesis:*- Name thesis:degree_name
- Master of Science
- Level thesis:degree_level
- masters
- Discipline thesis:degree_discipline
- Accounting and Information Systems
- Department dc:contributor.department
- Accounting and Information Systems
- Grantor dc:publisher
- Virginia Tech
- Year dc:date.issued
- 1993
Author and committee
dc:creator, dc:contributor.*- Author dc:creator
-
- Hadjieftychiou, Aristarchos
- Chair dc:contributor.committeechair
-
- Yardley, James A.
- Committee members dc:contributor.committeemember
-
- Kauffman, N. Leroy
- Denis, David J.
Rights
dc:rights- Statement dc:rights
-
- In Copyright
- Licence dc:rights.uri
- Language dc:language.iso
- en
Identifiers
dc:identifier.*- Dc Identifier Other
- etd-12172008-063723
- OAI identifier oai:identifier
- oai:vtechworks.lib.vt.edu:10919/46308