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Economic determinants of accounting policy choice : The case of current cost accounting in the U.K

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  • Lemke, Kenneth W.
  • Page, Michael J.

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  • Lemke, Kenneth W. & Page, Michael J., 1992. "Economic determinants of accounting policy choice : The case of current cost accounting in the U.K," Journal of Accounting and Economics, Elsevier, vol. 15(1), pages 87-114, March.
    • Handle: RePEc:eee:jaecon:v:15:y:1992:i:1:p:87-114
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    Cited by:

    1. Tan, Chyi Woan & Tower, Greg & Hancock, Phil & Taplin, Ross, 2002. "Empires of the sky: determinants of global airlines' accounting-policy choices," The International Journal of Accounting, Elsevier, vol. 37(3), pages 277-299.
    2. Watts, Ross L., 1992. "Accounting choice theory and market-based research in accounting," The British Accounting Review, Elsevier, vol. 24(3), pages 235-267.
    3. 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.
    4. Ray Ball, 2024. "Accounting for Inflation: The Dog That Didn't Bark," Abacus, Accounting Foundation, University of Sydney, vol. 60(1), pages 1-12, March.
    5. Karl A. Muller & Edward J. Riedl & Thorsten Sellhorn, 2008. "Consequences of Voluntary and Mandatory Fair Value Accounting: Evidence Surrounding IFRS Adoption in the EU Real Estate Industry," Harvard Business School Working Papers 09-033, Harvard Business School.

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