Abstract This article focuses on Task Force Committees which have been appointed by Sidney Davidson, president of the journal "The Accounting Review." The Behavioral Science Project of the Professorial Development Committee consists of theses people, William J. Bruns, Chairman from University of Washington, Selwyn W. Becker from University of Chicago, Edwin H. Caplan from University of New Mexico and Andrew C. Stedry from University of Texas. Accounting Principles Board's Study of Fundamentals of Accounting consists of Robert T. Sprouse, chairman from Stanford University, E. Leonard Morrissey from Dartmouth College, Robert R. Sterling from University of Kansas, Richard S. Woods from University of Pennsylvania and Charles T. Zlatkovich from University of Texas. Proposed Accounting Principles Board Opinions on Earnings Per Share and Convertible Debt has John H. Myers, Chairman from Indiana University, Robert L. Dickens from Duke University, Daniel L. McDonald from University of Washington, Donald E. Stone from Dartmouth College and William C. Tuthill from Emory University.
A Tue, study studied this question.