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An Empirical Investigation into the Information Content of Financial Accounting Standards Board Statement No. 33 Current Cost Reporting Requirement
The purpose of this study was to determine the informational value of FASB Statement No. 33 current cost disclosures using the analytical technique of industry-wide decomposition analysis. The industry-wide decomposition model was used to measure the informational content of both the historical cost balance sheets (reported in the firm's annual reports) and the current cost balance sheets (prepared from the current cost disclosures) of firms in the Electric Services and Retailers industries. The two measures were then compared to determine the informational value of FASB Statement No. 33 current cost disclosures.
Date:
May 1983
Creator:
Gillett, John W. (John Willis)
System:
The UNT Digital Library