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Business Fluctuations And Financial Accounting Measurement: Historical Comments

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Author Info
stanley c. w. salvary (Canisius College)

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Abstract

This paper addresses a theme in an historical setting that financial accounting measurement contributes to: (1) retardation of national economic growth by the failure of financial accounting to provide for the replacement of capital goods in its measurement process; and (2) the business cycle owing to the illusory profits reported in financial statements. The author explores the issues and concludes that the arguments against accounting are based upon misunderstandings.

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File URL: http://129.3.20.41/eps/mac/papers/0502/0502006.pdf
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Publisher Info
Paper provided by EconWPA in its series Macroeconomics with number 0502006.

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Length: 22 pages
Date of creation: 01 Feb 2005
Date of revision:
Handle: RePEc:wpa:wuwpma:0502006

Note: Type of Document - doc; pages: 22
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Web page: http://129.3.20.41

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Related research
Keywords: retardation of economic growth; national or social accounting; replacement cost accounting; Harrod's 'instability principle'; maintenance of physical capacity; illusory profits.;

Find related papers by JEL classification:
E - Macroeconomics and Monetary Economics

This paper has been announced in the following NEP Reports:

References listed on IDEAS
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  1. Raymond W. Goldsmith, 1950. "Measuring National Wealth in a System of Social Accounting," NBER Chapters, in: Studies in Income and Wealth, pages 21-80 National Bureau of Economic Research, Inc. [Downloadable!]
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This page was last updated on 2009-11-30.

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