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https://hdl.handle.net/2142/68272
Description
Title
An Investigation Into Replacement Cost Surrogates
Author(s)
Noe, Joann Marie
Issue Date
1981
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Business Administration, Accounting
Language
eng
Abstract
Three methods of generating replacement cost data were utilized to produce figures which were compared with data reported under ASR #190. The generation methodologies used were those developed by Frank, Kratchman, and Falkenstein and Weil. The comparisons involved not only the data itself, but financial statement ratios calculated using that data.
The results in all cases cannot be shown to reject the hypotheses of no difference between generated and reported data. Further comparisons of the four sets of replacement cost data and historical cost figures likewise could not be shown to reject the hypotheses of no difference, albeit weakly.
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