haku: @author Davidson, I. R. / yhteensä: 6
viite: 4 / 6
| Tekijä: | Egginton, D. A. Davidson, I. R. |
| Otsikko: | A test of income dichotomization. |
| Lehti: | Journal of Business Finance and Accounting
1987 : SPRING, VOL. 14:1, p. 143-153 |
| Asiasana: | ACCOUNTING POLICY INCOMES CURRENT COST ACCOUNTING UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | On the basis of a test applied to a sample of UK company accounts it was concluded that the value of income dichotomization cannot be rejected in the analysis of the companies' economic performance and this method offers potentially finer information than the operating and holding components individually or the two combined.Concern is with the more fundamental question of the conditions under which the method of dichotomization could have information content. The analysis suggests that the findings of the researcher in this field must be qualified in a number of important respects. |
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