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Official Pronouncements of the Financial Accounting
Primary Premise of the Study
Secondary Premise of the Study
8 other sections not shown
absolute value Accounting Principles Board Accounting Standards Board Aggregate Decision Change ality American Accounting Association American Institute analysis appears approach approximately Certified Public Accountants changed their decision ciples Board cision CN CN commitment of resources concept of materiality considered context criteria cutoff point decision change function determination of materiality determining materiality disclosure Discounted Notes dollar magnitude earnings per share effect empirical research example extraneous variables extraordinary items factors Financial Accounting Standards financial statement information financial statement user firm four groups guidelines hypothesis immaterial items included income income statement Institute of Certified Journal of Accountancy Kolmogorov-Smirnov Kolmogorov-Smirnov test large commitment group loan group Materiality in Accounting multiple discriminant analysis non-recurring gain null hypothesis Opinion percent percentage population purchase group rH rH rH sample selected significant small commitment group specific stockholder study of materiality suggested Summary Table tion user of financial warranties