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An Empirical Investigation of the Complementary Value of a Statement of Cash Flows in a Set of Published Financial Statements

Description: This research investigates the complementary value of a statement of cash flows (SCF) in a set of published financial statements. Selected accounting studies and selected parts of communication theory are used to argue the case for treating an SCF as a primary financial statement. Ideas adapted from communication theory are also used to decide key issues involved in developing an SCF. Specifically, the study selects a direct rather than a reconciling format for an SCF; it also defines cash to i… more
Date: May 1985
Creator: Allen, George Louis
Partner: UNT Libraries
open access

An Empirical Examination of Certain Aspects of Auditor Changes in NYSE, AMEX, and Selected OTC Companies

Description: The purpose of this thesis was to analyze a number of auditor change and other peripheral issues from two related perspectives. Empirical data were gathered from publicly available Forms 8-K and 10-K to first assess whether meaningful differences existed between NYSE, AMEX, and OTC registrants regarding disclosures required in those documents. Secondly, the data were analyzed to determine whether differences existed with respect to the accounting firms (Big Eight or non-Big Eight) involved in t… more
Date: May 1981
Creator: McConnell, Donald K., Jr.
Partner: UNT Libraries
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