Income Concepts Used by Bank Loan Officers in a Metropolitan Environment Metadata

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Title

  • Main Title Income Concepts Used by Bank Loan Officers in a Metropolitan Environment

Creator

  • Author: McGillivray, Robert E.
    Creator Type: Personal

Contributor

  • Chair: Anderson, Hershel M.
    Contributor Type: Personal
    Contributor Info: Major Professor
  • Committee Member: Cochran, Kendall P.
    Contributor Type: Personal
    Contributor Info: Minor Professor
  • Committee Member: Williams, Fredrik P.
    Contributor Type: Personal

Publisher

  • Name: North Texas State University
    Place of Publication: Denton, Texas
    Additional Info: www.unt.edu

Date

  • Creation: 1974-08

Language

  • English

Description

  • Content Description: The problem with which this study is concerned is that of the income concepts used by bank loan officers in dealing with financial information, as compared to the income concepts used by the accounting profession. A series of twenty different financial situations were designed which required the loan officer to make a decision as to an income concept before he could compute the answer to the questions in income, profit, gain, and change in wealth which were asked for in each situation. The loan officers' answers to each situation were then compared with the accountants' answers, using generally accepted accounting principles. In addition, comparisons were made between the income concepts used by the different classes of loan officers and sixteen environmental factors to determine what influence, if any, these factors might have on the answer given by the bank loan officers. The two purposes of the study were to show that bank loan officers do not calculate net income by the same methods as accountants, and to determine if there are environmental factors which would influence the method the loan officer used to compute his answers.
  • Physical Description: vii, 208 leaves

Subject

  • Keyword: income concepts
  • Keyword: bank loan officers
  • Keyword: accountants
  • Library of Congress Subject Headings: Income
  • Library of Congress Subject Headings: Bank loans
  • Library of Congress Subject Headings: Loans, Personal
  • Library of Congress Subject Headings: Accounting -- Terminology

Collection

  • Name: UNT Theses and Dissertations
    Code: UNTETD

Institution

  • Name: UNT Libraries
    Code: UNT

Rights

  • Rights Access: public
  • Rights Holder: McGillivray, Robert E.
  • Rights License: copyright
  • Rights Statement: Copyright is held by the author, unless otherwise noted. All rights reserved.

Resource Type

  • Thesis or Dissertation

Format

  • Text

Identifier

  • Accession or Local Control No: 1002777456-McGillivray
  • Call Number: 379 N81d no. 856
  • UNT Catalog No.: b1072040
  • OCLC: 1458652
  • Archival Resource Key: ark:/67531/metadc501000

Degree

  • Academic Department: School of Business Administration
  • Degree Discipline: Accounting
  • Degree Level: Doctoral
  • Degree Name: Doctor of Philosophy
  • Degree Publication Type: disse
  • Degree Grantor: North Texas State University

Note

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