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The Effects of Hyper-Inflation on Accounting Ratios. Financing Corporate Growth in Industrial Economies

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Author Info
Whittington, G
Saporta, V
Singh, A

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Abstract

Hyper-inflation can have a severe distortionary effect of the pattern of corporate finance which is apparent from comparny accounts. A simple algorithm, based upon the method of inflation accounting applied in Brazil, is developed and applied to the accounts of Turkish listed companies for the period 1982-90.

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Publisher Info
Paper provided by World Bank - International Finance Corporation in its series Papers with number 3.

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Length: 37 pages
Date of creation: 1997
Date of revision:
Handle: RePEc:fth:wobafi:3

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Postal: The World Bank; International Finance Corporation, 1818 H Street, N.W. Washington, D.C. 20433, U.S.A.
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Related research
Keywords: INFLATION ECONOMIC GROWTH

Find related papers by JEL classification:
E31 - Macroeconomics and Monetary Economics - - Prices, Business Fluctuations, and Cycles - - - Price Level; Inflation; Deflation

Cited by:
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  1. Charles Amo Yartey & Charles Komla Adjasi, 2007. "Stock Market Development in Sub-Saharan Africa: Critical Issues and Challenges," IMF Working Papers 07/209, International Monetary Fund. [Downloadable!]
  2. Jack Glen & Ajit Singh, 2005. "Corporate Governance, Competition, and Finance: Re-thinking Lessons from the Asian Crisis," Eastern Economic Journal, Palgrave Macmillan Journals, vol. 31(2), pages 219-243, Spring. [Downloadable!] (restricted)
  3. Jack Glen & Ajit Singh, 2005. "Corporate Governance, Competition, and Finance: Re-thinking Lessons from the Asian Crisis," Eastern Economic Journal, Eastern Economic Association, vol. 31(2), pages 219-243, Spring. [Downloadable!]
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  4. Jack Glen & Ajit Singh, 2003. "Capital Structure, Rates of Return and Financing Corporate Growth: Comparing Developed and Emerging Markets, 1994-00," ESRC Centre for Business Research - Working Papers wp265, ESRC Centre for Business Research. [Downloadable!]
  5. Jack Glen & Kevin Lee & Ajit Singh, 2002. "Corporate profitability and the dynamics of competition in emerging markets: a time series analysis," ESRC Centre for Business Research - Working Papers wp248, ESRC Centre for Business Research. [Downloadable!]
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Statistics
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This page was last updated on 2008-9-21.


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