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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 …, the effect of historical cost accounting on the reported profit of a company during period of inflation. Findings: The … study revealed that both historical cost and current cost accounting have significant effect on reported profit, as an …
Persistent link: https://www.econbiz.de/10012106597
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The distortions in economic value added (EVA) caused by inflation
De Villiers, Johan - In: Journal of economics & business 49 (1997) 3, pp. 285-300
Persistent link: https://www.econbiz.de/10001222776
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Gewinndefinition und Besteuerung : das Konzept der gewinneutralen Abschreibung
Metze, Ingolf - In: Beiträge zur angewandten Mikroökonomik : Jochen …, (pp. 53-81). 1995
Persistent link: https://www.econbiz.de/10001288133
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Der Scheingewinn - nur scheintot?
Schildbach, Thomas - In: Unternehmenstheorie und Besteuerung : Festschrift zum …, (pp. 585-607). 1995
Persistent link: https://www.econbiz.de/10001289342
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Readings in the concept and measurement of income
Parker, Robert H. (contributor); Harcourt, G. C. (contributor) - 1986 - 2. ed
Persistent link: https://www.econbiz.de/10013540056
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Accounting for changing prices in Dutch annual reports
Offeren, Dick H. van - In: Advances in international accounting : a research annual 3 (1990), pp. 87-106
Persistent link: https://www.econbiz.de/10001089300
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Technologie, werkgelegenheid, winsten en lonen in Nederlandse bedrijven : een micro-econometrische analyse
Brouwer, Natasja M.; Kleinknecht, Alfred Herrmann - 1994
Persistent link: https://www.econbiz.de/10000882152
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Income smoothing by extraordinary results
Hoeven, Ralph L. ter - 1994
Persistent link: https://www.econbiz.de/10000889924
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Price-earnings-ratios : an international survey at company level
Bennis, M. J.; Leeuwen, Marko J. van - 1992
Persistent link: https://www.econbiz.de/10000860325