What question did this study set out to answer?

The aim is to critique Parker's study on comparability and objectivity in exit value accounting versus historical costs.

Comparability and Objectivity of Exit Value Accounting: A Comment.

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This commentary assesses objectivity and comparability in exit value accounting, suggesting improvements.

The aim is to critique Parker's study on comparability and objectivity in exit value accounting versus historical costs.
Comments on Parker's experimental design and methodology.
Compares exit values of calculators against historical cost values.
Suggests alternative procedures for assessing both exit and historical cost measures.
Parker achieved a valid objectivity measure for exit values.
Comparability for historical cost measures was deemed valid.
Bias was introduced due to the use of invalid measures in both analyses.

Hartman et al. (1976) studied this question.

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