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Importance of the Problem
DEVELOPMENT OF HYPOTHESES AND A MODEL
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1.0 satisfied accepted accounting principles accounting principles accounting profession activity inputs agreement in fact analysis Arthur Andersen assessed assets audi auditor's judgment auditors bility Block characteristics of liabilities Comparison & Treatment comparison and treatment comparison group decision aid deductive enrichment of pension entities evaluate Exhibit experience experimental task external validity facts and circumstances FASB FASB's conceptual framework FASB's Three Essential financial reporting elements financial statements framework for liabilities Groups Applying hypothesis independent variables indicates inductive approach instructed to utilize interpretation judgment task liability disclosure judgments logical connections long term executory measurement procedures ments moderating variables Multiplicative Model object or activity operationalize ordinary least squares orthogonal design past transactions present Regression Parameters relationships reportable liability represent require response format specify standards suggests term executory contracts Three Essential Characteristics tion traditional accounting model Treatment A Groups underlying facts utilize the FASB's voluntary enrichment wage concessions weighted least squares