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Deprival Value and Optimized Deprival Value in Australasian Public Sector Accounting: Unwarranted Drift and Contestable Serviceability

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  • Frank L. Clarke

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Suggested Citation

  • Frank L. Clarke, 1998. "Deprival Value and Optimized Deprival Value in Australasian Public Sector Accounting: Unwarranted Drift and Contestable Serviceability," Abacus, Accounting Foundation, University of Sydney, vol. 34(1), pages 8-17, March.
    • Handle: RePEc:bla:abacus:v:34:y:1998:i:1:p:8-17
    DOI: 10.1111/1467-6281.00017
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    Cited by:

    1. Nicholas Pawsey & Lin Crase, 2013. "The Mystique of Water Pricing and Accounting," Economic Papers, The Economic Society of Australia, vol. 32(3), pages 328-339, September.
    2. Malcolm Anderson, 1999. "Accounting History Publications 1998," Accounting History Review, Taylor & Francis Journals, vol. 9(3), pages 375-384.
    3. Newbery, D., 2008. "Accounting for and finance of generation investment," Cambridge Working Papers in Economics 0830, Faculty of Economics, University of Cambridge.
    4. repec:vuw:vuwscr:18977 is not listed on IDEAS
    5. 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.
    6. Evans, Lewis T. & Guthrie, Graeme A., 2005. "Risk, price regulation, and irreversible investment," International Journal of Industrial Organization, Elsevier, vol. 23(1-2), pages 109-128, February.
    7. Evans, Lewis & Guthrie, Graeme, 2005. "Risk, Price Regulation, and Irreversible Investment," Working Paper Series 18977, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    8. Evans, Lewis T. & Guthrie, Graeme A., 2005. "Risk, price regulation, and irreversible investment," International Journal of Industrial Organization, Elsevier, vol. 23(1-2), pages 109-128, February.
    9. Tyrone M. Carlin, 2000. "Measurement Challenges and Consequences in the Australian Public Sector," Australian Accounting Review, CPA Australia, vol. 10(21), pages 63-72, July.

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