The Earning Capacity Assessment Form: A Study of Its Reliability

This study evaluated the reliability of the Earning Capacity Assessment Form (ECAF), using a test-retest design over a 2-week interval.Twenty-five subjects applied the ECAF to three case studies intended to represent varying levels of threat to earning capacity.Test-retest reliability coefficients measuring subjects' assessments of loss of earning capacity ranged from .85 to .97 (p < .01),with an overall correlation coefficient of .98 (p < .01).Along with prior studies attesting to the ECAF's validity, the authors suggest this study provides additional support for use of the instrument as a robust measure ofloss of earning capacity.As subjects gained experience using the ECAF, they reported its utility increased.The authors present background information about the ECAF at the onset of the article and, after reviewing this study's results, conclude with a discussion about current and planned research.

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Publication Details

Journal
The Rehabilitation Professional
Published
2025-11-06
DOI
https://doi.org/10.70385/001c.146748
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
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article

The Earning Capacity Assessment Form: A Study of Its Reliability

The Rehabilitation Professional
Auditing, Earnings Management, Governance
article

The Earning Capacity Assessment Form: A Study of Its Reliability

article en

Abstract

This study evaluated the reliability of the Earning Capacity Assessment Form (ECAF), using a test-retest design over a 2-week interval.Twenty-five subjects applied the ECAF to three case studies intended to represent varying levels of threat to earning capacity.Test-retest reliability coefficients measuring subjects' assessments of loss of earning capacity ranged from .85 to .97 (p < .01),with an overall correlation coefficient of .98 (p < .01).Along with prior studies attesting to the ECAF's validity, the authors suggest this study provides additional support for use of the instrument as a robust measure ofloss of earning capacity.As subjects gained experience using the ECAF, they reported its utility increased.The authors present background information about the ECAF at the onset of the article and, after reviewing this study's results, conclude with a discussion about current and planned research.

The Rehabilitation ProfessionalVol. 16(2)
AdventHealth Tampa (US)
Openalex Percentile: Top 33%
Auditing, Earnings Management, Governance
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