rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: An
    title: empirical investigation of the effect of ownership control on the choice of accounting methods
  name:
    name part: Shorney, Mayda.
    role:
      role term: creator
  name:
    name part: Kratchman, Stanley H.
    role:
      role term: degree supervisor.
  name:
    name part: Addy, Noel D.
    role:
      role term: degree committee member.
  name:
    name part: Schugart, Gary
    role:
      role term: degree committee member.
  name:
    name part: Smith, William B.
    role:
      role term: degree committee member.
  name:
    name part: Texas A & M University
    role:
      role term: degree granting institution.
  type of resource: text
  genre: bibliography
  genre: Academic theses
  origin info:
    place:
      place term: xx
    date issued: 1988
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: print
    extent: ix, 100 leaves ; 29 cm
  abstract: The purpose of this study was to determine if there are significant relationships between a firm's ownership structure, its financial characteristics, and its accounting methods. The five dependent variables were inventory, depreciation, and investment tax credit, and two income strategies based on the individual accounting choices. Analytic procedures included univariate and logit regression tests using firms listed in the 1980 "Fortune 500." The results of the univariate tests indicate that firms choosing income-deflating accounting methods differ from those employing income-inflating methods. The income deflators were owner-controlled, had dominant stockholders who served as directors, had second largest stockholder's with less influence, were less heavily leveraged, were larger, and experienced greater financial statement effects. The logit analysis results indicate participation by the largest stockholder in management can affect accounting decisions, as can the presence of a second large stockholder. Both of these issues were factors in the inventory, depreciation, and both strategy decisions. Leverage was consistent in explaining the inventory, investment tax credit, and both strategies choices. Earnings variability was consistently insignificant. Size was significant with the depreciation and both strategy decisions. Financial statement effects were significant in explaining the inventory, investment tax credit, and both strategy choices.
  note: Typescript (photocopy).
  note: Vita.
  note: "Major subject: Accounting."
  note: Ph. D. Texas A & M University 1988
  note: Includes bibliographical references (leaves 86-88).
  subject:
    topic: Corporations
    topic: Accounting
  subject:
    topic: Accounting
  subject:
    topic: Stock ownership
  subject:
    topic: Major accounting
  identifier: http://gateway.proquest.com/openurl
  identifier: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: http://proxy.library.tamu.edu/login
  related item:
    location:
      url: http://gateway.proquest.com/openurl
  record info:
    record content source: TXA
    record creation date: 890618
    record change date: 20200904152431.0
    record identifier: in00000760227
    language of cataloging:
      language term: eng