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

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  • Richard D. Morris

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  • 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
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    References listed on IDEAS

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    1. Geoffrey Whittington, 1994. "Current cost accounting: its role in regulated utilities," Fiscal Studies, Institute for Fiscal Studies, vol. 15(4), pages 88-101, November.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    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.
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