An Empirical Examination of the Effect of the Accounting for Stock Distributions
Oleson, Michael Dean
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https://hdl.handle.net/2142/87172
Description
Title
An Empirical Examination of the Effect of the Accounting for Stock Distributions
Author(s)
Oleson, Michael Dean
Issue Date
1999
Doctoral Committee Chair(s)
Ziebart, David A.
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Economics, Finance
Language
eng
Abstract
The results of this study have implications both for the accounting rules concerning stock distributions and for the information displayed in the stockholders' section of the balance sheet. In terms of the accounting rules for stock distributions, the FASB should maintain the accounting rules for small stock dividends because they help firms to signal relevant information to financial statement users. In terms of the stockholders' section of the balance sheet, financial statement users care whether an amount is in contributed capital or earned capital and, thus, breaking out this detail in the stockholders' section should continue.
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