An investigation of the objectives, methods, and cost of quarterly reporting /
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| Other Authors: | , , |
| Format: | Thesis Book |
| Language: | English |
| Published: |
1981.
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| Subjects: | |
| Online Access: | ProQuest, Abstract Link to OAKTrust copy Link to ProQuest copy |
MARC
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| 049 | |a TXAM | ||
| 099 | |a 1981 |a Dissertation |a A211 | ||
| 100 | 1 | |a Adams, Barbara Louise, |d 1947- | |
| 245 | 1 | 3 | |a An investigation of the objectives, methods, and cost of quarterly reporting / |
| 264 | 1 | |c 1981. | |
| 300 | |a ix, 88 leaves ; |c 29 cm | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a unmediated |b n |2 rdamedia | ||
| 338 | |a volume |b nc |2 rdacarrier | ||
| 500 | |a Typescript (photocopy). | ||
| 502 | |b Ph. D. |c Texas A & M University |d 1981 | ||
| 500 | |a Vita. | ||
| 504 | |a Includes bibliographical references (leaves 66-68). | ||
| 500 | |a "Major subject: Accounting." | ||
| 520 | 3 | |a The purpose of this dissertation is to determine the objectives and uses of quarterly reports, to investigate the methods of reporting data on a quarterly basis, and to analyze the perceived cost of quarterly reporting. The study is conducted by means of interviews and questionnaires completed by random samples of certified public accountants, financial analysts, and corporate controllers (affiliated with corporations listed on the New York Stock Exchange). From the evidence obtained and analyzed, it is concluded that the basic objective of quarterly reporting, as perceived by the above groups, is to assist users in developing a company's earnings trend. Financial analysts, stockholders and creditors are considered the primary users, and thus the benefactors, of quarterly reports. Financial analysts, corporate controllers, and certified public accountants agreed that quarterly reporting is beneficial, although with certain limitations. The benefits include providing information which may be used on a continuous basis to analyze, compare and predict future earnings. This conclusion is based upon a response rate of thirty-one percent for certified public accountants; thirty-five percent for financial analysts; and forty-five percent for corporate controllers. Previous researchers (Green, 1964; Shillinglaw, 1961; and Rappaport, 1966) have frequently stated that quarterly reports are considered to possess predictive usefulness. A review of this research indicates that the three groups included in the investigation are of the opinion that quarterly reports facilitate the prediction of annual results. They also indicated that the quarter should be viewed as an integral period. The survey reveals, however, that respondents do not perceive a significant relationship between the method of measuring quarterly data (discrete or integral approach) and the perceived objective of quarterly reporting. Although quarterly reports are considered by most to be less useful than annual reports, they are still viewed as useful. This usefulness is related to the fact that, in many cases, the quarterly report may be the only means of keeping abreast of the performance of a company for purposes of a continuing analysis. In comparing the cost of quarterly reports to their usefulness, corporate controllers and certified public accountants felt that cost is not substantial in relation to the benefits derived. Thus, there is a consensus among the groups surveyed that quarterly reports, as presently prepared, are justifiable in terms of their cost... | |
| 650 | 0 | |a Financial statements, Interim. | |
| 650 | 0 | |a Financial statements. | |
| 650 | 0 | |a Disclosure in accounting. | |
| 650 | 4 | |a Major accounting. | |
| 655 | 7 | |a Academic theses |2 lcgft | |
| 700 | 1 | |a Strawser, Robert H., |e degree supervisor. | |
| 700 | 1 | |a Cooper, S. Kerry, |e degree committee member. | |
| 700 | 1 | |a Richards, R. Malcolm, |e degree committee member. | |
| 700 | 1 | |a Tummins, Marvin, |e degree committee member. | |
| 710 | 2 | |a Texas A & M University, |e degree granting institution. | |
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