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http://hdl.handle.net/11718/5455| Title: | Impact of inflation accounting on corporate profits |
| Authors: | Gupta, Ramesh Bhandari, L. C. |
| Keywords: | Corporate profits;Inflation and Accounting |
| Issue Date: | 15-Jul-2010 |
| Series/Report no.: | WP;1978/235 |
| Abstract: | The accounting profession all over the world is currently considering whether accountants should be required to adjust reported income for inflation. The limited objective of this article is to measure the impact of price-level accounting on reported profits and relevant financial ratios. The earnings of 57 companies covering 9 industries have been restated for a period of 7 years (1970-1976). The study shows that the impact of inflation on individual companies and industry groups varies greatly. The results with varying inflation rates emphasize the differential effects on companies of general price |
| URI: | http://hdl.handle.net/11718/5455 |
| Appears in Collections: | Working Papers |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| WP 1978_235.pdf | 1.36 MB | Adobe PDF | View/Open |
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