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dc.contributor.advisorTummins, Marvin
dc.creatorKennedy, Jeffrey Lee
dc.descriptionTypescript (photocopy).en
dc.description.abstractA study was undertaken to determine whether or not the special disclosures of the effects of specific price changes as required by SFAS No. 33 provided any information which was substantially different from the information contained in financial statements prepared in accordance with GAAP. No evaluation was made of the usefulness of the information provided by the disclosures required by SFAS No. 33. Three measures of financial performance were selected and calculated using both methods for twenty oil and gas firms and thirty-six other firms in six selected industries. Then the firms were ranked according to their performance under GAAP and under SFAS No. 33, and the rankings were compared. The results indicated that there was very little additional information provided by the SFAS No. 33 data for comparisons across all industries. There was no or very little additional information provided in intra-industry comparisons with the exceptions of the oil and gas, steel, and natural gas industries.en
dc.format.extentvii, 125 leavesen
dc.rightsThis thesis was part of a retrospective digitization project authorized by the Texas A&M University Libraries. Copyright remains vested with the author(s). It is the user's responsibility to secure permission from the copyright holder(s) for re-use of the work beyond the provision of Fair Use.en
dc.subjectMajor accountingen
dc.subject.classification1987 Dissertation K35
dc.subject.lcshAccounting and price fluctuationsen
dc.subject.lcshEffect of inflation onen
dc.subject.lcshUnited Statesen
dc.subject.lcshUnited Statesen
dc.titleA Comparison of Generally Accepted Accounting Practice and Statement of Financial Accounting Standards No. 33 Income Measurementen
dc.typeThesisen A&M Universityen of Philosophyen D. in Accountingen
dc.contributor.committeeMemberCooper, Kerry
dc.contributor.committeeMemberGrossman, Steven D.
dc.contributor.committeeMemberShearon, Winston
dc.contributor.committeeMemberStrawser, Robert H.
dc.format.digitalOriginreformatted digitalen
dc.publisher.digitalTexas A&M University. Libraries

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