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A Reply.
- Source :
- Journal of Accounting Research (Wiley-Blackwell); 1973 Supplement, Vol. 11 Issue 3, p151-162, 12p, 1 Chart, 4 Graphs
- Publication Year :
- 1973
-
Abstract
- In this article the author replies to a discussion of his research papers related to the effect of aggregating accounting reports on the quality of the lending decision. The author feels the issue of creating distinguished aggregation levels would have been resolved if the critics had read his paragraph indicating that the most detailed data were obtained from the financial information contained in the reports, while the data contained in the most aggregated form were those needed to compute the financial ratios used by bankers. The author comments on the critics' apparent preoccupation with rules that caused them to overlook the point about familiarity with the financial information contained in the reports and with the financial needs for computing the ratios. The author states that the critics' quarrel with asking for a preliminary instead of a final credit granting decision is not founded on any logical reasoning.
Details
- Language :
- English
- ISSN :
- 00218456
- Volume :
- 11
- Issue :
- 3
- Database :
- Complementary Index
- Journal :
- Journal of Accounting Research (Wiley-Blackwell)
- Publication Type :
- Academic Journal
- Accession number :
- 6405808