Date of Graduation
Doctor of Philosophy in Business Administration (PhD)
Cook, Doris M.
White, Jackson A.
Second Committee Member
Third Committee Member
Taylor, Donald H.
Guiding investment decisions, investor, financial statement users
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.
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