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Accounting values and inflation
0 references·12 citing·51 second hop
Accounting values and inflation (1975)Accounting values and inflationFair value accounting: Current practice and perspectives for future research (2020)Fair value accounting: Curren…Measurement in Financial Reporting: Half a Century of Research and Practice (2015)Measurement in Financial Repo…Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism (2013)Why is there inconsistency in…‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? (2011)‘Deprival value’ vs. ‘fair va…Accounting at the London School of Economics: Opportunity Lost? (2009)Accounting at the London Scho…The development of inflation accounting in Turkey (2008)The development of inflation …THE ACCA/BAA DISTINGUISHED ACADEMIC 1999 LECTURE—ANGELS AND TROLLS: THE ASB’S STATEMENT OF PRINCIPLES FOR FINANCIAL REPORTING (2001)THE ACCA/BAA DISTINGUISHED AC…Issues in the Drive to Measure Liabilities at Fair Value (2000)Issues in the Drive to Measur…‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting (2000)‘Fair Value’ for Financial In…Academic Research in Accounting: The Last 50 Years (1996)Academic Research in Accounti…Financial reporting and changing prices—A review of the issues (1985)Financial reporting and chang…Computers and the Choice for Accountancy Syllabuses (1983)Computers and the Choice for …Inflation and the Stock Market (1978)Inflation, Rational Valuation and the Market (1979)Reexamining Stock Valuation and Inflation: The Implications Of Analysts' Earnings Forecasts (2002)Accounting History publications 2008/09 (2011)Do Macro-economic Crises Determine Accounting Value Relevance? (2018)Enflasyonun Finansal Tablolara Etkisi ve Enflasyon Muhasebesi (2022)Disclosure of Nonproprietary Information (1985)Continuous-Time Finance. (1991)Earnings, Book Values, and Dividends in Equity Valuation* (1995)The Case for Deprival Value (2010)Fair Value vs Conservatism? Aspects of the History of Accounting, Auditing, Business and Finance from Ancient Mesopotamia to Modern China (2013)Risk-related disclosure: a review of the literature and an agenda for future research (2019)Essays In British Accounting Research (1981)The Use of Computers in Accounting Courses: A New Perspective—A Comment (1990)The effectiveness of using spreadsheets to teach financial accounting (1992)Accounting information systems and learning theory: an integrated approach to teaching (1994)Accounting and Business Research (2001)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107. (1996)Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39? (2013)The Value Relevance and Predictability of IFRS Accounting Information: The Case of GCC Stock Markets (2014)Accounting for capital: the evolution of an idea (2015)On the Theory of Scales of Measurement (1946)Maxmin expected utility with non-unique prior (1989)Designing Social Inquiry (1994)Gaps in the IFRS Conceptual Framework (2018)Management of joint-stock companies and farms by using fair value of agricultural equipment in financial statements on the example of IMT 533 tractor (2019)Seeing double corporate reporting through the materiality lenses of both investors and nature* (2024)Value and Capital (1939)The Theory and Measurement of Business Income (1961)Inflation Accounting: An Introduction to the Debate (1983)The Prevalence of Suicidal Behaviors, Attitudes and Associated Social Experiences in an Urban Population (1985)Risk, Uncertainty and Profit (1921)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Equity and Liabilities – A Discussion of IAS 32 and a Critique of the Classification (2013)What should be the nature and role of a revised Conceptual Framework for International Accounting Standards? (2014)An Empirical Evaluation of Accounting Income Numbers (1968)Positive Accounting Theory (1985)How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices (2018)Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts (2021)The Eternal Debate Over Conservatism and Prudence: A Historical Perspective on the Conceptualization of Asymmetry in Financial Accounting Theory* (2022)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The relevance of the value relevance literature for financial accounting standard setting: another view (2001)Textual Analysis in Accounting and Finance: A Survey (2016)Improving Audit Reports: A Consensus between Auditors and Users (2021)Reimbursement Costs of Auditing Financial Assets Measured by Fair Value Model in Jordanian Financial Firms’ Annual Reports (2022)Control issues: How providing input affects auditors' reliance on artificial intelligence (2024)An Essay on the Nature and Significance of Economic Science (1984)The Eighteenth Brumaire of Louis Bonaparte (1996)The Australian accounting academic in the 1950s (2014)The development of accounting in UK universities: An oral history (2017)
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  • 2000‘Fair Value’ for Financial Instruments: How Erasing Theory is Leading to Unworkable Global Accounting Standards for Performance Reporting54 cited
  • 2020Fair value accounting: Current practice and perspectives for future research51 cited
  • 2013Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism41 cited
  • 2001THE ACCA/BAA DISTINGUISHED ACADEMIC 1999 LECTURE—ANGELS AND TROLLS: THE ASB’S STATEMENT OF PRINCIPLES FOR FINANCIAL REPORTING39 cited
  • 2008The development of inflation accounting in Turkey35 cited
  • 1983Computers and the Choice for Accountancy Syllabuses34 cited
  • 2009Accounting at the London School of Economics: Opportunity Lost?33 cited
  • 2015Measurement in Financial Reporting: Half a Century of Research and Practice29 cited
  • 1985Financial reporting and changing prices—A review of the issues26 cited
  • 2011‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum?23 cited
  • 2000Issues in the Drive to Measure Liabilities at Fair Value21 cited
  • 1996Academic Research in Accounting: The Last 50 Years17 cited

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