Search Results - subject_exact:"Inflation accounting"

What contributes to consumer price inflation? : a novel decomposition framework with an application to Austria

Schneider, Martin - 2024

In this paper, we propose a new methodology for decomposing consumer price inflation into contributions of cost components using national accounts data. It builds on the well-known decomposition method for the value-added deflator and expands it by combining the cost structure of the consumption...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014495685

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What contributes to consumer price inflation? A novel decomposition framework with an application to Austria

Schneider, Martin - 2024

Book / Working Paper

Distributional Impacts of Inflation Accounting for Behavioral Effects and Real Assets

Cicek, Kardelen - 2026

This paper analyzes the redistributive effects of inflation across 18 European economies from 2021:Q3 to 2022:Q2, using unique micro-datasets for this country sample. We estimate inflation’s impact on household welfare through the consumption basket, income, and wealth channels. Our main...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015612640

Fiscal policy and inflation : accounting for non-linearities in government debt

2024

This paper investigates the interplay between discretionary fiscal policy and inflation in the euro area, emphasizing the role of public debt levels in modulating this relationship. It explores how fiscal expansions or contractions influence inflationary pressures, particularly under varying...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015320972

A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports

Ebiaghan, Orits Frank - 2019

Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile economy as experienced in Nigeria. Using secondary...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012106597

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A comparative analysis of inflation-adjusted and historical cost accounting information: Implications for the value relevance of corporate reports

Ebiaghan, Orits Frank - 2019

Article

Accounting for inflation : the dog that didn't bark

Ball, Ray - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546060

Effects of inflation accounting on organizational decisions and financial performance in South African retail stores

Olarewaju, Odunayo Magret; Mbambo, Mzwandile; Ngiba, Brian - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012509796

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Effects of Inflation Accounting on Organizational Decisions and Financial Performance in South African Retail Stores

Olarewaju, Odunayo Magret; Mbambo, Mzwandile Atkins; … - 2021

Book / Working Paper

Inflation Accounting : A Romanian Approach

Tugui, Alexandru - 2021

The subject we have addressed in this study belongs to a very important complex of issues now, before the new millenium, when the informational society makes its presence felt in all the activity fields, when the value is perceived as an information on a good or a service in relation to the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013324298

Dimensions of CCA-1 : An Oral History Study of the Failure of the Inflation Accounting Standard in New Zealand

Baskerville, Rachel F. - 2018

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012921434

Preisbereinigung und Realwirtschaft in Volkswirtschaftlichen Gesamtrechnungen

2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012262121

Money guidance and retirement savings advice: a critical view

Altmann, Ros - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10005870108

The Resonance of Rejection : A Study of the Failure of Inflation Accounting in New Zealand

Baskerville, Rachel F. - 2018

The failure of an accounting standard on inflation was chosen for this oral history study, examining the outcomes from the 1982 promulgation CCA-1 in New Zealand. This required companies to consider inflation when measuring their assets and liabilities, and thus affecting revenues also.However,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012921596

Inflation Accounting and Stock Returns: Evidence From Istanbul Stock Exchange (ISE)

Kirkulak, Berna; Balsari, Çagnur Kaytmaz - 2011

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010755735

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Inflation Accounting and Stock Returns: Evidence From Istanbul Stock Exchange (ISE)

Kirkulak, Berna; Balsari, Çagnur Kaytmaz - 2009

Article

The Effects of Money Printing on Inflation Accounting

Situm, Mario - 2010

There are several explanations, how inflation can occur and how it can affect different economic indicators. This paper provides and overview about the economic theory of money supply and inflation and concentrates on the expansionary monetary policy of central banks, which is actually driven by...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013150958

The value relevance of deferred tax attributed to asset revaluations

Hanlon, Dean; Navissi, Farshid; Soepriyanto, Gatot - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010407933

Inflationsüberwälzung in der ewigen Rente : eingeschwungener Zustand und Unternehmensschrumpfung

Knoll, Leonhard - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010231669

Looks of the books of Nigerian firms : fairness of inflation-adjusted accounting

Agundu, Prince Umor C.; Maxwell, Clinton O. - 2013

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010227932

THE USEFULNESS OF CHILEAN INFLATION ACCOUNTING

JENNINGS, ROSS; MATURANA, GUSTAVO - 2005

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10005736353

The inflation accounting cycle: A British-Australian Comparative Perspective 1973-85

Burrows, G; Rowles, T - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009481569

Financial Information Quality and Inflation Accounting Disclosure in Nigerian Cement Industry

Bello, Ahmad - 2010

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013148881

Abschreibungen bei Preisänderungen in stationären und nicht stationären Märkten

Knieps, Günter; Küpper, Hans-Ulrich; Langen, René - 2000

Die Bestimmung planmäßiger Abschreibungen gewinnt gegenwärtig auf regulierten Märkten eine besondere Bedeutung, weil sich die Genehmigung von Preisen auch an den Kosten orientiert. Im Zentrum dieser Untersuchung stehen daher Gesichtspunkte für die ökonomische Fundierung von...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010490028

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Abschreibungen bei Preisänderungen in stationären und nicht stationären Märkten

Knieps, Günter; Küpper, Hans-Ulrich; Langen, René - 2000

Book / Working Paper

Geldentwertung und "Steuerreform"

Seicht, Gerhard - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003829335

The debate on inflation accounting

Tweedie, David; Whittington, Geoffrey - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003836956

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The debate on inflation accounting

Tweedie, David; Whittington, Geoffrey - 1984

Book / Working Paper

The debate on inflation accounting

Tweedie, David; Whittington, Geoffrey - 1984

Book / Working Paper

Value relevance of inflation-adjusted equity and income

Kirkulak, Berna; Balsari, Cagnur Kaytmaz - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003917584

The development of inflation accounting in Turkey

Arsoy, Aylin Poroy; Gucenme, Umit - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003859773

The long‐term inflation hedging effectiveness of real estate and financial assets : A New Zealand investigation

Gunasekarage, Abeyratna; Power, David M.; Ting Zhou, Ting - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015013584

Die Berücksichtigung von Inflation in der Unternehmensbewertung : Terminal-Value-Überlegungen (nicht nur) zu IDW ES 1 i.d.F. 2007

Meitner, Matthias - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015127618

The long-term inflation hedging effectiveness of real estate and financial assets: A New Zealand investigation

Gunasekarage, Abeyratna; Power, David M.; Zhou, Ting Ting - 2008

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10005008725

Inflation accounting : all the answers

Whittington, Geoffrey - 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003554220

The European contribution to inflation accounting

Whittington, Geoffrey - 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003554224

The end of the current cost revolution

Tweedie, David; Whittington, Geoffrey - 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003554260

A possibilitarian history of price change accounting in the UK: 1971-1985

Rutherford, Brian A. - 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003492412

Inflationseffekte in Unternehmen : betriebswirtschaftliche Prozesse und Entscheidungen gezielt planen

Kreuzer, Benjamin - 2006

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10004891951

Insflationsindexierte Anleihen : eine Analyse vor dem Hintergrund der ersten Emission der Bundesrepublik Deutschland

Wilkens, Sascha; Wimschulte, Jens - 2006

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003363555

An empirical study of net assets disclosure : inflation accounting revisited

Yang, David C.; Vasarhelyi, Miklos A.; Lui, Caixing; … - 2005

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003204533

Das Problem des richtigen AfA-Ausgangsbetrags : ein allgemeines Modell zur Inflationserfassung

Hoberg, Peter - 2005

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002815005

Extracting inflation from stock returns to test purchasing power parity

Chowdhry, Bhagwan; Roll, Richard; Xia, Yihong - 2005

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002878423

Extracting inflation from stock returns to test purchasing power parity

2004 - Rev.: June 1, 2004

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003732597

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Extracting inflation from stock returns to test purchasing power parity

2003 - Rev.: June 2003

Edition: Rev.: June 2003

Book / Working Paper

Franz W. Wagners Analyse des Maßgutproblems in ihren Folgen für Kapitalerhaltung, Geldentwertung und Gewinnbesteuerung

Schneider, Dieter - 2004

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10002152259

Inflation Accounting : A Manual on National Accounting Under Conditions of High Inflation

2003

Most countries have suffered from inflation within recent memory and countries in Latin America and the former Soviet Union have lived with very high rates of inflation for several years. Under inflation, national accounts at current as well as at constant prices will be seriously distorted...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012442240