Article1986

Divestment and inflation accounting: an unemployment machine?

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Financial Reporting and Valuation Research

Abstract

Inflation accounting is widely viewed as an irrelevant technicality. Bryer and Brignall argue, however, that its introduction facilitated mass divestment from UK companies by providing information to investors and managers to allow them to reassess the profitability of industry. The authors also contrast their controversial view of the role of inflation accounting with the traditional interpretation offered by academic accountants

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1982Financial Reporting: An Accounting Revolution.1987The Awakening Giant: Continuity and Change in ICI.1986The awakening giant: Continuity and change at ICI 1976ACCOUNTANTS, TOO, COULD BE HAPPY IN A GOLDEN AGE: THE ACCOUNTANTS RATE OF PROFIT AND THE INTERNAL RATE OF RETURN 1 1983Inflation Accounting: An Introduction to the Debate 1975Classificatory Smoothing: Alternative Income Models 1978Regional economic policy and its analysis 1975Inflation accounting : report of the Inflation Accounting Committee

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