IDEAS home Printed from https://ideas.repec.org/a/bla/abacus/v60y2024i1p13-20.html
   My bibliography  Save this article

Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’

Author

Listed:
  • Richard D. Morris

Abstract

No abstract is available for this item.

Suggested Citation

  • Richard D. Morris, 2024. "Commentary on ‘Accounting for Inflation: The Dog That Didn't Bark’," Abacus, Accounting Foundation, University of Sydney, vol. 60(1), pages 13-20, March.
    • Handle: RePEc:bla:abacus:v:60:y:2024:i:1:p:13-20
    DOI: 10.1111/abac.12316
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/abac.12316
    Download Restriction: no
    File URL: https://libkey.io/10.1111/abac.12316?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Bublitz, B & Frecka, Tj & Mckeown, Jc, 1985. "Market Association Tests And Fasb Statement No 33 Disclosures - A Reexamination," Journal of Accounting Research, Wiley Blackwell, vol. 23, pages 1-23.
    2. Ray Ball & Gil Sadka, 2015. "Aggregate earnings and why they matter✩," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 34(1), pages 39-57, February.
    3. Geoffrey Whittington, 1994. "Current cost accounting: its role in regulated utilities," Fiscal Studies, Institute for Fiscal Studies, vol. 15(4), pages 88-101, November.
    4. Tony Zijl & Geoffrey Whittington, 2006. "Deprival value and fair value: a reinterpretation and a reconciliation," Accounting and Business Research, Taylor & Francis Journals, vol. 36(2), pages 121-130.
    5. Geoffrey Whittington, 2015. "Measurement in Financial Reporting: Half a Century of Research and Practice," Abacus, Accounting Foundation, University of Sydney, vol. 51(4), pages 549-571, December.
    6. Geoffrey Whittington, 1998. "Deprival Value and Price Change Accounting in the U.K," Abacus, Accounting Foundation, University of Sydney, vol. 34(1), pages 28-30, March.
    7. Eddie Chamisa & Musa Mangena & Hamutyinei Harvey Pamburai & Venancio Tauringana, 2018. "Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe," Review of Accounting Studies, Springer, vol. 23(4), pages 1241-1273, December.
    8. Elizabeth A. Gordon, 2001. "Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico," Journal of Accounting Research, Wiley Blackwell, vol. 39(1), pages 177-200, June.
    9. Peter L. Swan, 1980. "The Mathews Report on Business Taxation:Rejoinder," The Economic Record, The Economic Society of Australia, vol. 56(154), pages 270-277, September.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Guilherme Belloque & Martina K Linnenluecke & Mauricio Marrone & Abhay K Singh & Rui Xue, 2021. "55 years of Abacus: Evolution of Research Streams and Future Research Directions," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 593-618, September.
    2. John Hughes & Jing Liu & Mingshan Zhang, 2004. "Valuation and Accounting for Inflation and Foreign Exchange," Journal of Accounting Research, Wiley Blackwell, vol. 42(4), pages 731-754, September.
    3. Hayoun, Shaul, 2019. "How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 68-82.
    4. Ross Jennings & Gustavo Maturana, 2005. "The Usefulness Of Chilean Inflation Accounting," Abante, Escuela de Administracion. Pontificia Universidad Católica de Chile., vol. 8(1), pages 85-118.
    5. Esraa Esam Alharasis & Maria Prokofieva & Rateb Mohammad Alqatamin & Colin Clark, 2020. "Fair Value Accounting and Implications for the Auditing Profession: Historical Overview," Accounting and Finance Research, Sciedu Press, vol. 9(3), pages 1-31, August.
    6. Newbery, David M., 1997. "Determining the regulatory asset base for utility price regulation," Utilities Policy, Elsevier, vol. 6(1), pages 1-8, March.
    7. Stewart Jones & Nurul Alam, 2019. "A machine learning analysis of citation impact among selected Pacific Basin journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2509-2552, December.
    8. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.
    9. Dmitry Livdan & Alexander Nezlobin, 2017. "Accounting rules, equity valuation, and growth options," Review of Accounting Studies, Springer, vol. 22(3), pages 1122-1155, September.
    10. Ayres, Douglas & Huang, Xuerong (Sharon) & Myring, Mark, 2017. "Fair value accounting and analyst forecast accuracy," Advances in accounting, Elsevier, vol. 37(C), pages 58-70.
    11. Felipe Restrepo & Jérôme P. Taillard, 2022. "Private firms’ incentives and opportunities to manage earnings: Evidence from the use of inflation adjustments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 49(1-2), pages 69-110, January.
    12. Gwilliam, David & Jackson, Richard H.G., 2008. "Fair value in financial reporting: Problems and pitfalls in practice," Accounting forum, Elsevier, vol. 32(3), pages 240-259.
    13. Alexander, Ian, 2014. "Developing countries experience and outlook: Getting the framework right," Utilities Policy, Elsevier, vol. 31(C), pages 184-187.
    14. Mohamed Sellami, 2006. "Typologie des déterminants comptables de la valeur : Apports de l'approche économique de l'information dans la mesure de la valeur," Post-Print halshs-00558252, HAL.
    15. Reza Espahbodi & Hassan Tehranian, 1989. "Stock market reactions to the issuance of FAS 33 and its preceding exposure drafts," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 575-591, March.
    16. Serge Agbodjo & Konan Anderson Seny Kan, 2024. "Toward a consciencism of accounting research on the African continent: A review of the international literature [Pour un consciencisme de la recherche comptable sur le continent africain : un état ," Post-Print halshs-04830453, HAL.
    17. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    18. Davis-Friday, Paquita Y. & Frecka, Thomas J. & Rivera, Juan M., 2005. "The financial performance, capital constraints and information environment of cross-listed firms: Evidence from Mexico," The International Journal of Accounting, Elsevier, vol. 40(1), pages 1-30.
    19. Wayne R. Landsman, 1988. "Discussion of “A comparative examination of the time†series properties and predictive ability of annual historical cost and general price level adjusted earningsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 508-512, March.
    20. Venkateswar, Sankaran, 1992. "Replacement cost disclosures, information asymmetry and market-maker behaviour: Assessment through the bid-ask spread," The British Accounting Review, Elsevier, vol. 24(2), pages 139-155.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:60:y:2024:i:1:p:13-20. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.