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A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports
Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50
Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as experienced in Nigeria. Using secondary...
Persistent link: https://www.econbiz.de/10012106597
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Issues in business finance : three papers prepared for the Office of EPAC
Harper, Ian R. (honouree); Pender, Howard (honouree) - 1991
Persistent link: https://www.econbiz.de/10000857388
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Replacement costs and accounting reform in post-World War I Germany
Dean, Graeme W.; Clarke, Frank L.; Graves, Oliver F. - 1990
Persistent link: https://www.econbiz.de/10000839530
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Inflation accounting and corporate taxation
Sen, Tapas Kumar - 1987
Persistent link: https://www.econbiz.de/10000745860
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Revaluation of assets in France : the interaction between professional practices, theory and political necessity
Collins, Lionel - 1986
Persistent link: https://www.econbiz.de/10000722143
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The economic analysis of accounting profitability
Edwards, Jeremy S. S.; Kay, John; Mayer, Colin P. - 1987
Persistent link: https://www.econbiz.de/10000724782
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The impact of inflation on internal planning and control
Seed, Allen H. - 1981
Persistent link: https://www.econbiz.de/10000736668
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Accounting for inflation in capital decisions
Naugle, David G. - 1980
Persistent link: https://www.econbiz.de/10000804281
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Schmalenbach's dynamic accounting and price-level adjustments : an economic consequences explanation
Graves, Oliver F.; Dean, Graeme W.; Clarke, Frank L. - 1989
Persistent link: https://www.econbiz.de/10000804917
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Inflation and the company tax base : methods to minimize inflation-induced distortions
Rajaram, Anand - 1989
Persistent link: https://www.econbiz.de/10000777173