An Evaluation of the Entity Theory as a Partial Solution to the Non-Comparability Enigma of Inter-firm Income Statement Analysis

Author

Lester Lee Schmidt Jr., University of Arkansas, FayettevilleFollow

Date of Graduation

5-1971

Document Type

Dissertation

Degree Name

Doctor of Philosophy in Business Administration (PhD)

Degree Level

Graduate

Department

Accounting

Advisor/Mentor

Cook, Doris M.

Committee Member

White, Jackson A.

Second Committee Member

Dulan, Harold

Third Committee Member

Taylor, Donald H.

Keywords

Guiding investment decisions, investor, financial statement users

Abstract

The purpose of this study has been to evaluate on deductive grounds the proposition that income as determined according to the entity theory would be more comparable among firms than income as determined under contemporary generally accepted accounting principles, and to investigate whether or not empirical support exists among two professional groups for the propositions inherently contained in the entity theory.

Citation

Schmidt, L. L. (1971). An Evaluation of the Entity Theory as a Partial Solution to the Non-Comparability Enigma of Inter-firm Income Statement Analysis. Graduate Theses and Dissertations Retrieved from https://scholarworks.uark.edu/etd/3439