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Virginia Tech

The CAPM approach to materiality

Abstract

dc:description.abstract

Materiality 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
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

Chain of custody

source
Harvested from
Virginia Tech
Base URL
vtechworks.lib.vt.edu/oai/request
Last updated
2026-07-22
Source record
OAI-PMH GetRecord
related terms
citation

Hadjieftychiou, Aristarchos. The CAPM approach to materiality. masters thesis, Virginia Tech, 1993. http://hdl.handle.net/10919/46308