Accounting Commons^™

A Comparison Of The Classification Accuracy Of Linear And Quadratic Statistical Discriminant Models Versus Linear And Quadratic Programming Discriminant Models, Jerry William Ferry

Graduate Theses and Dissertations

The purpose of this research was to compare the classification accuracy of two mathematical programming models versus traditional statistical discriminant analysis. Monte Carlo techniques were used to compute population 1, population 2, and average misclassification rates for the linear discriminant function (LDF), the quadratic discriminant function (QDF), a linear programming discriminant model (LPDM), and a quadratic programming discriminant model (QPDM) for specific values of several parameters which affect discriminant analysis. This study was restricted to the two group, two variable discriminant problem.

User-Friendly Financial Statements: A Proposed Model, Kenneth Yale Rosenzweig, Andrew A. Fioriti

Accounting Faculty Publications

In contrast to early bookkeeping systems whose only role was to assist the resident owners, financial reporting today serves to protect various nonresident parties with interests in the enterprise, such as absentee shareholders. It provides them with information useful for monitoring the operations of the enterprise and for making decisions concerning it.

The Financial Accounting Standards Board (FASB) formalized this concept of usefulness when it stated:

• Financial reporting should provide information that is useful to present and potential investors and creditors and other users in making rational investment, credit, and similar decisions. The information should be comprehensible to those who …

1986-1987 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1986-1987 Operating Budget of Morehead State University.