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Inflation, Asset Structure and the Discrepancy Between Accounting and True Return

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  • J.U. De Villiers

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  • J.U. De Villiers, 1989. "Inflation, Asset Structure and the Discrepancy Between Accounting and True Return," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 16(4), pages 493-506, September.
    • Handle: RePEc:bla:jbfnac:v:16:y:1989:i:4:p:493-506
    DOI: 10.1111/j.1468-5957.1989.tb00032.x
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    References listed on IDEAS

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    1. G. C. Harcourt, 1965. "The Accountant In A Golden Age," Oxford Economic Papers, Oxford University Press, vol. 17(1), pages 66-80.
    2. Livingstone, Jl & Salamon, Gl, 1970. "Relationship Between Accounting And Internal Rate Of Return Measures - Synthesis And An Analysis," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 8(2), pages 199-216.
    3. van Breda, Michael F, 1984. "The Misuse of Accounting Rates of Return: Comment," American Economic Review, American Economic Association, vol. 74(3), pages 507-508, June.
    4. Long, William F & Ravenscraft, David J, 1984. "The Misuse of Accounting Rates of Return: Comment," American Economic Review, American Economic Association, vol. 74(3), pages 494-500, June.
    5. Wright, Frederick Kenneth, 1978. "Accounting Rate of Profit and Internal Rate of Return," Oxford Economic Papers, Oxford University Press, vol. 30(3), pages 464-468, November.
    6. Fisher, Franklin M & McGowan, John J, 1983. "On the Misuse of Accounting Rates of Return to Infer Monopoly Profits," American Economic Review, American Economic Association, vol. 73(1), pages 82-97, March.
    7. Horowitz, Ira, 1984. "The Misuse of Accounting Rates of Return: Comment," American Economic Review, American Economic Association, vol. 74(3), pages 492-493, June.
    8. Fisher, Franklin M, 1984. "The Misuse of Accounting Rates of Return: Reply," American Economic Review, American Economic Association, vol. 74(3), pages 509-517, June.
    9. Kay, J A & Mayer, C P, 1986. "On the Application of Accounting Rates of Returns," Economic Journal, Royal Economic Society, vol. 96(381), pages 199-207, March.
    10. Kay, John A, 1976. "Accountants, Too, Could Be Happy in a Golden Age: The Accountant's Rate of Profit and the Internal Rate of Return," Oxford Economic Papers, Oxford University Press, vol. 28(3), pages 447-460, November.
    11. Martin, Stephen, 1984. "The Misuse of Accounting Rates of Return: Comment," American Economic Review, American Economic Association, vol. 74(3), pages 501-506, June.
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