Bibliography
Abdel-Khalik, A. R. and McKeown, J. C. (1978), ‘Disclosure of estimates of holding gains and the assessment of systematic risk’, Journal of Accounting Research, Vol. 16(Suppl.), pp. 46–77.
Aboody, D., Barth, M. E. and Kasznik, R. (1999), ‘Revaluations of fixed assets and future firm performance: evidence from the UK’, Journal of Accounting and Economics, Vol. 26, No. 1, pp. 149–78.
Aboody, D., Barth, M. E. and Kasznik, R. (2004), ‘SFAS No. 123 stock-based compensation expense and equity market values’, The Accounting Review, Vol. 79, No. 2, pp. 251–75.
Accounting Principles Board (1969), Statement No. 3, Financial Statements Restated for General Price-Level Changes (APB3), AICPA, Washington, DC, June.
Accounting Standards Board (1992), FRS 3, Reporting Financial Performance, ASB, London, October.
Accounting Standards Board (1999), Statement of Principles for Financial Reporting, ASB, London, December.
Accounting Standards Committee (1975), Statement of Standard Accounting Practice No. 10, Statements of Source and Application of Funds, ASC, London, July.
Accounting Standards Committee (1976), ED18, Current Cost Accounting, ASC, London, 30 November.
Accounting Standards Committee (1977), Inflation Accounting – an Interim Recommendation by the Accounting Standards Committee (‘The Hyde Guidelines’), ASC, London, 4 November.
Accounting Standards Committee (1979), ED 24, Current Cost Accounting, ASC, London, 30 April.
Accounting Standards Committee (1980), Statement of Standard Accounting Practice No. 16, Current Cost Accounting (‘SSAP16’), ASC, London, March.
Accounting Standards Committee (1985), ED 35, Accounting for the Effects of Changing Prices, ASC, London, July 1984.
Accounting Standards Steering Committee (1971), Inflation and Accounts, Discussion Paper and Fact Sheet, Accountancy Publications, London.
Accounting Standards Steering Committee (1973), ED8: Accounting for Changes in the Purchasing Power of Money, ASSC, London, 17 January.
Accounting Standards Steering Committee (1974), Provisional Statement of Standard Accounting Practice No. 7, Accounting for Changes in the Purchasing Power of Money (‘PSSAP7’), ASSC, London, May.
Accounting Standards Steering Committee (1975), The Corporate Report, ASSC, London, July.
Adkerson, R. C. (1978), ‘Discussion of DAAM: the demand for alternative accounting measurements’, Journal of Accounting Research, Vol. 16(Suppl.), pp. 31–36.
Afriat, S. N. (1977), The Price Index, Cambridge University Press, Cambridge.
Alexander, S. S. (1948), ‘Income measurement in a dynamic economy’. Originally pp. 1–97 of Study Group on Business Income (1948). Revised by David Solomons and reprinted in Baxter and Davidson (1977), pp. 35–85.
Allen, R. G. D. (1975), Index Numbers in Theory and Practice, Macmillan, London.
Allen, William A. (1999), ‘Inflation targeting: the British experience’. Lectures, Bank of England, London.
Amel-Zadeh, A. and Meeks, G. (2013), ‘Bank failure, mark-to-market and the Financial Crisis’, Abacus, Vol. 49, No. 3, pp. 308–39.
American Accounting Association, Committee on Concepts and Standards for External Financial Reports (1977), Statement on Accounting Theory and Theory Acceptance, American Accounting Association, Sarasota, Florida.
American Institute of Certified Public Accountants, Accounting Research Division (1963), Reporting the Financial Effects of Price-Level Changes, Accounting Research Study No. 6 (‘ARS6’), American Institute of Certified Public Accountants, New York.
Anderson, J. A. (1976), A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting, Studies in Accounting, 12, American Accounting Association, Sarasota, Florida.
Anthony, R. N. (1976), ‘The case for historical costs’, Harvard Business Review, Vol. 54, No. 6, November/December.
Appleyard, A. and Strong, N. (1984), ‘ The impact of SSAP 16 current cost accounting disclosures on security prices’, pp. 235–44 of Carsberg and Page (1984).
Aranya, N. (1974), ‘The influence of pressure groups on financial statements in Britain’, Abacus, Vol. 10, No. 1, pp. 3–12.
Archer, S. and Steele, A. (1984), ‘The implementation of SSAP 16, current cost accounting, by UK listed companies’, vol. 4 of Carsberg and Page (1984).
Armitage, S. (2005), The Cost of Capital: Intermediate Theory, Cambridge University Press, Cambridge.
Arnold, J. and El-Azma, , M. (1978), A Study of the Relative Usefulness of Six Accounting Measures of Income, The Institute of Chartered Accountants in England and Wales, London.
Association of Certified and Corporate Accountants, Taxation & Research Committee (1952), Accounting for Inflation, a Study of Techniques under Conditions of Changing Price Levels, Gee.
Australian Accounting Research Foundation (AARF) (1998), Measurement in Accounting, Accounting Theory Monograph 10, AARF, Melbourne.
Ball, R. and Brown, P. (1968), ‘An empirical evaluation of accounting income numbers’, Journal of Accounting Research, Vol. 6, No. 2, pp. 159–78.
Barker, R. (1999), ‘The role of dividends in valuation models used by analysts and fund managers’, European Accounting Review, Vol. 8, No. 2, pp. 195–218.
Barker, R. (2004), ‘Reporting financial performance’, Accounting Horizons, Vol. 18, No. 2, pp. 157–72.
Barker, R. (2010), ‘On the definitions of income, expenses and profit in IFRS’, Accounting in Europe, Vol. 7, No. 2, pp. 147–58.
Barniv, R. (1999), ‘The value relevance of inflation-adjusted and historical-cost earnings during hyperinflation’, Journal of International Accounting, Auditing and Taxation, Vol. 8, No. 2, pp. 269–87.
Barth, M. E. (2007), ‘Standard-setting measurement issues and the relevance of research’, Accounting and Business Research, Vol. 37(Suppl.), pp. 7–15.
Barth, M. E., Beaver, W. H. and Landsman, W. R. (1996), ‘Value-relevance of banks’ fair value disclosures under SFAS No. 107 (Digest Summary)’, Accounting Review, Vol. 71, No. 4, pp. 513–37.
Barth, M. E. and Clinch, G. (1998), ‘Revalued financial, tangible, and intangible assets: associations with share prices and non-market-based value estimates’, Journal of Accounting Research, Vol. 36, pp. 199–233.
Barth, M. E. and Landsman, W. R. (1995), ‘Fundamental issues related to using fair value accounting for financial reporting’, Accounting Horizons, Vol. 9, No. 4, p. 97.
Barth, M. E., Landsman, W. R. and Wahlen, J. M. (1995), ‘Fair value accounting: effects on banks’ earnings volatility, regulatory capital, and value of contractual cash flows’, Journal of Banking and Finance, Vol. 19, No. 3, pp. 577–605.
Barton, A. D. (1974), ‘Expectations and achievements in income theory’, The Accounting Review, Vol. 49, No. 4, pp. 664–81.
Barton, A. D. (1975), An Analysis of Business Income Concepts, ICRA Occasional Paper No. 7, International Centre for Research in Accounting, University of Lancaster, Lancaster, UK.
Barton, A. D. (1976), ‘Surrogates in income theory: a reply’, The Accounting Review, Vol. 51, No. 1, pp. 160–62.
Basu, S. (1977), Inflation Accounting, Capital Market Efficiency and Security Prices, The Society of Management Accountants of Canada, Hamilton, Ontario.
Baxter, W. T. (1959), ‘Inflation and the accounts of steel companies’, Accountancy, May, pp. 250–57 and June, pp. 308–14.
Baxter, W. T. (1967), ‘Accounting values: sale price versus replacement cost’, Journal of Accounting Research, Vol. 5, No. 2, pp. 208–14.
Baxter, W. T. (1971), Depreciation, Sweet and Maxwell, London.
Baxter, W. T. (1975), Accounting Values and Inflation, McGraw-Hill, New York.
Baxter, W. T. (1976), ‘Monetary correction: adjustments to inflation in three South American countries’, Bank of London and South America Review, Vol. 10, No. 4/76, pp. 184–94.
Baxter, W. T. (1982), ‘Lessors’ depreciation and profit – an approach via deprival value’, Journal of Business Finance and Accounting, Vol. 9, No. 1, pp. 1–18.
Baxter, W. T. (2003), The Case for Deprival Value, Institute of Chartered Accountants of Scotland, Edinburgh.
Baxter, W. T. and Davidson, S. (eds) (1977), Studies in Accounting, 3rd ed., Institute of Chartered Accountants in England and Wales, London.
Beaver, W. H. (1968), ‘The information content of annual earnings announcements’, Journal of Accounting Research, Vol. 6(Suppl.), pp. 67–92.
Beaver, W. H. (1973), ‘What should be the FASB's objectives?’, Journal of Accountancy, Vol. 136, No. 2, pp. 49–56.
Beaver, W. H. (1981), ‘Market efficiency’, The Accounting Review, Vol. 56, No. 1, pp. 23–37.
Beaver, W. H. (1989), Financial Accounting: An Accounting Revolution, Prentice Hall, Englewood Cliffs, NJ.
Beaver, W. and Demski, J. (1979), ‘The nature of income measurement’, The Accounting Review, Vol. 54, pp. 38–46.
Beaver, W. H. and Landsman, W. R. (1983), Incremental information content of Statement 33 disclosures, Research Report, Financial Accounting Standards Board, Stamford, CT.
Beja, A. and Aharoni, Y. (1977), ‘Some aspects of conventional accounting profits in an inflationary environment’, Journal of Accounting Research, Vol. 15, No. 2, pp. 169–78.
Bell, P. W. (1971), ‘On current replacement costs and business income’, Chapter 2, pp. 19–32 of Sterling (1971).
Bell, P. W. and Peasnell, K. (1997), ‘Another look at the deprival value approach to depreciation’, pp. 122–146 of Cooke and Nobes (eds) (1997).
Benston, G. J. and Krasney, , M. A. (1978), ‘DAAM: The demand for alternative accounting measurements’, Journal of Accounting Research, Vol. 16(Suppl.), pp. 1–30.
Berliner, R. W. (1983), ‘Do analysts use inflation-adjusted information? Results of a survey’, Financial Analysts Journal, Vol. 39, No. 2, pp. 65–72.
Bierman, H. and Smidt, , S. (2007), The Capital Budgeting Decision: Economic Analysis of Investment Projects, 9th ed., Routledge, New York.
Bildersee, J. S. and Ronen, J. (1987), ‘Stock returns and real activity in an inflationary environment: the informational impact of FAS No. 33’, Contemporary Accounting Research, Vol. 4, No. 1, pp. 89–110.
Bilgic, F. A. and Ibis, , C. (2013), ‘Effects of new financial reporting standards on value relevance – a study about Turkish stock markets’, International Journal of Economics and Finance, Vol. 5, No. 10, pp. 126–40.
Black, E. L., Sellers, K. F. and Manly, T. S. (1998), ‘Earnings management using asset sales: an international study of countries allowing noncurrent asset revaluation’, Journal of Business Finance and Accounting, 25(9–10), pp. 1287–1317.
Black, F. (1980), ‘The magic in earnings: economic earnings versus accounting earnings’, Financial Analysts journal, Vol. 36, No. 6, pp. 19–24.
Black, F. (1993), ‘Choosing accounting rules’, Accounting Horizons, Vol. 7, No. 4, pp. 1–17.
Boer, G. (1966), ‘ Replacement cost: a historical look’, The Accounting Review, Vol. 41, No. 1, pp. 92–97.
Bonbright, J. C. (1937), Valuation of Property (2 vols), McGraw-Hill, New York.
Bourn, M., Stoney, P. J. M. and Wynn, R. F. (1976), ‘Price indices for current cost accounting’, Journal of Business Finance and Accounting, Vol. 3, No. 3, pp. 149–72.
Bourn, M., Stoney, P. J. M. and Wynn, R. F. (1977), ‘Price indices for current cost accounting: a rejoinder’, Journal of Business Finance and Accounting, Vol. 4, No. 1, pp. 145–47.
BP (2015), Annual Report and Form 20-F, 2015, BP plc, London.
Brink, H. and Langendijk, H. (1995), ‘Actuele waarde in de jaarrekening’, in Brink, H. L. and van der Tas, L. G. (eds), Jar in Jar uit 9, Kluwer, Deventer.
Briscoe, G. and Hawke, G. (1976), ‘Long-term debt and realisable gains in shareholder wealth: an empirical study’, Journal of Business Finance and Accounting, Vol. 3, No. 1, pp. 125–35.
Bromwich, M. (1975a), ‘Asset valuation with imperfect markets’, Accounting and Business Research, Vol. 5, No. 20, pp. 242–53.
Bromwich, M. (1975b), ‘Individual purchasing power indices and accounting reports’, Accounting and Business Research, Vol. 5, No. 18, pp. 118–22.
Bromwich, M. (1976), The Economics of Capital Budgeting, Penguin, New York.
Bromwich, M. (1977a), ‘The use of present value valuation models in published accounting reports’, The Accounting Review, Vol. 52, No. 3, pp. 587–96.
Bromwich, M. (1977b), ‘The general validity of certain “current” value asset valuation bases’, Accounting and Business Research, Vol. 7, No. 28, pp. 242–49.
Bublitz, B., Frecka, T. J. and McKeown, J. C. (1985), ‘Market association tests and FASB Statement No. 33 disclosures: A reexamination’, Journal of Accounting Research, Vol. 23, No. 3, pp. 1–23.
Buckmaster, D. A., Copeland, R. M. and Dascher, P. E. (1977), ‘The relative predictive ability of three accounting income models’, Accounting and Business Research, Vol. 7, No. 27, pp. 177–86.
Burgert, R. (1972), ‘Reservations about ‘replacement value’ accounting in the Netherlands’, Abacus, Vol. 8, No. 2, pp. 111–26.
Bush, T. (2005), ‘Divided by a Common Language’: Where Economics Meets the Law: US versus Non-US Financial Reporting Models: Dialogue in Corporate Governance, ICAEW, London.
Business Statistics Office (1986), Business Monitor, MA3, Company Finance, 17th issue, HMSO, London.
Business Statistics Office (1988), Business Monitor MA3, Company Finance, 19th issue, HMSO, London.
Buzby, S. L. and Falk, H. (1978), ‘Discussion of DAAM: the demand for alternative accounting measurements’, Journal of Accounting Research, Vol. 16(Suppl.), pp. 37–45.
Byatt, I. C. (1986), Accounting for Economic Costs and Prices: A Report to HM Treasury by an Advisory Group [the Byatt Report] (2 vols), HMSO, London.
Camfferman, K. (1998), ‘ Deprival value in the Netherlands: history and current status’, Abacus, Vol. 34, No. 1, pp. 18–27.
Camfferman, K. and Zeff, S. A. (2007), Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, Oxford University Press, Oxford.
Camfferman, K. and Zeff, S. A. (2015), Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011, Oxford University Press, Oxford.
Canning, J. B. (1929), The Economics of Accountancy: A Critical Analysis of Accounting Theory, Ronald Press, New York.
Carsberg, B. (1984), ‘The usefulness of current cost accounting: a report on a research programme’, Vol. 1 of Carsberg and Page (1984), pp. 1–70.
Carsberg, B. and Hope, A. (1976), Business Investment Decisions under Inflation, The Institute of Chartered Accountants in England and Wales, London.
Carsberg, B., Morgan, E. V. and Parkin, M. (eds) (1974), Indexation and Inflation, Financial Times Publications, London.
Carsberg, B. and Page, M. (1984), Current Cost Accounting: The Benefits and the Costs [the Carsberg Report] (2 vols), Prentice Hall, Englewood Cliffs, NJ.
Cascino, S., Clatworthy, M., Osma, B. G., Gassen, J., Imam, S. and Jeanjean, T. (2013), The Use of Information by Capital Providers: Academic Literature Review, The Institute of Chartered Accountants of Scotland and the European Financial Reporting Advisory Group, Edinburgh.
CCAB (1975), Initial Reactions to the Report of the Inflation Accounting Committee, Accounting Standards Committee, London, October.
Chambers, R. J. (1966), Accounting, Evaluation and Economic Behaviour, Prentice Hall, Englewood Cliffs, NJ.
Chambers, R. J. (1970), ‘Second thoughts on continuously contemporaneous accounting’, Abacus, Vol. 6, No. 1, pp. 39–55.
Chambers, R. J. (1971a), ‘Evidence for a market-selling price-accounting system’, Chapter 4, pp. 74–96 of Sterling (1971).
Chambers, R. J. (1971b), ‘Value to the owner’, Abacus, Vol. 7, No. 1, pp. 62–72.
Chambers, R. J. (1972), ‘Multiple column accounting – “cui bono?” and “quo vado?”’, Chartered Accountant in Australia, Vols 42 and 43, pp. 4–8 and 13–15.
Chambers, R. J. (1976), Current Cost Accounting – A Critique of the Sandilands Report, ICRA Occasional Paper No. 11, University of Lancaster, Lancaster, UK.
Chambers, R. J. (1977), An Autobibliography, ICRA Occasional Paper No. 15, International Centre for Research in Accounting, University of Lancaster, Lancaster, UK.
Chambers, R. J. (1978), ‘The use and abuse of a notation: a history of an idea’, Abacus, Vol. 14, No. 2, pp. 122–44.
Chambers, R. J. (1979), ‘Canning's The Economics of Accountancy – after 50 years’, The Accounting Review, Vol. 54, No. 4, pp. 764–75.
Chatfield, M. (1974), A History of Accounting Thought, The Dryden Press, Hinsdale, IL.
Clarke, F. L. (1998), ‘ Deprival value and optimized deprival value in Australasian public sector accounting: unwarranted drift and contestable serviceability’, Abacus, Vol. 34, No. 1, pp. 8–17.
Coenenberg, A. and Macharzina, K. (1976), ‘Accounting for price changes: an analysis of current developments in Germany’, Journal of Business Finance and Accounting, Vol. 3, No. 1, pp. 53–68.
Cohen, K. J. and Cyert, R. M. (1975), Theory of the Firm: Resource Allocation in a Market Economy, 2nd ed., Prentice Hall, Englewood Cliffs, NJ.
Committee of Inquiry into Inflation and Taxation (1975), Report: Inflation and Taxation [the Mathews Report], Australian Government Publishing Service, Canberra.
Companies Act (2006), HMSO, London, December.
Company Law Review Steering Group (2001), Modern Company Law for a Competitive Economy, Final Report (2 vols), Department of Trade and Industry, London, June.
Cook, J. S. and Holzmann, O. J. (1976), ‘Current cost and present value in income theory’, The Accounting Review, Vol. 51, No. 4, pp. 778–87.
Cooke, T. and Nobes, C.(eds) (1997), The Development of Accounting in an International Context: A Festschrift in Honour of RH Parker, Routledge, New York.
Craswell, A. (1976), A Manual on Continuously Contemporaneous Accounting, Inflation Accounting Research Project, Department of Management Studies, University of Waikato, Hamilton, New Zealand.
Cutler, R. S. and Westwick, C. A. (1973), ‘The impact of inflation accounting on the stock exchange’, Accountancy, Vol. 84, No. 955, pp. 15–24.
Daines, H. C. (1929), ‘The changing objectives of accounting’, The Accounting Review, Vol. 4, pp. 94–110. Reprinted in Zeff (1976).
Davidson, S., Stickney, C. P. and Weil, R. L. (1976), Inflation Accounting: A Guide for the Accountant and the Financial Analyst, McGraw-Hill, New York.
Davidson, S. and Weil, R. L. (1975), ‘Inflation accounting: what will general price level adjusted income statements show?’, Financial Analysts Journal, January–February, pp. 27–31 and 71–84.
Davis-Friday, P. Y. and Rivera, J. M. (2000), ‘Inflation accounting and 20-F Disclosures: evidence from Mexico’, Accounting Horizons, Vol. 14, No. 2, pp. 113–35.
Day, A. C. L. (1974), article in The Observer, 3 November.
Dean, J. (1951), ‘Measurement of profits for executive decisions’, Accounting Review, Vol. 26, No. 2, pp. 185–96.
Dean, J. (1954), ‘Measurement of real economic earnings of a machinery manufacturer’, The Accounting Review, Vol. 29, No. 2, pp. 255–66.
Deane, P. M. (1979), ‘Inflation in history’, pp. 1–36 of Heathfield, David (ed.), Perspectives on Inflation, Models and Policies, Longman, New York.
Deaton, A. S. (1980), ‘Measurement of welfare: theory and practical guidelines’, LSMS Working Paper No. 7, The World Bank Development Research Center, Washington, DC, October.
Deaton, A. S. and Muellbauer, , J. (1980), Economics and Consumer Behavior, Cambridge University Press, Cambridge.
Devon, P. C. and Kolodny, , R. (1978), ‘Price-level reporting and its value to investors’, Accounting and Business Research, Vol. 9, No. 33, pp. 19–24.
Domar, E. D. (1953), ‘Depreciation, replacement and growth’, The Economic Journal, Vol. 63, pp. 1–32.
Dopuch, N. and Revsine, L. (eds) (1973), Accounting Research 1960–1970: A Critical Evaluation, Center for International Education and Research in Accounting, University of Illinois, Urbana-Champaign.
Drake, D. F. and Dopuch, N. (1965), ‘On the case for dichotomizing income’, Journal of Accounting Research, Vol. 3, pp. 192–205.
Dyckman, T. R. (1969), Investment Analysis and General Price-Level Adjustments, Studies in Accounting Research, No. 1, American Accounting Association, Evanston, Illinois.
Dyckman, T. R. (1975), ‘The Effects of restating financial statements for price-level changes: a comment’, The Accounting Review, Vol. 50, No. 4, pp. 796–808.
Dyckman, T. and Morse, D. (1986), Efficient Capital Markets: A Critical Analysis, Prentice Hall, Englewood Cliffs, NJ.
Edey, H. C. (1974), ‘Deprival value and financial accounting’, pp. 75–83 of Edey, H. C and Yamey, B. S (eds), Debits, Credits, Finance, and Profits, Sweet and Maxwell,London.
Edey, H. C. (1979), ‘Sandilands and the logic of current cost’, Accounting and Business Research, Vol. 9, No. 35, pp. 191–200.
Edwards, E. O. (1975), ‘The state of current value accounting’, The Accounting Review, Vol. 50, No. 2, pp. 235–45.
Edwards, E. O. and Bell, P. W. (1961), The Theory and Measurement of Business Income, University of California Press,Berkeley, California.
Edwards, J. S. S., Kay, J. A. and Mayer, C. P. (1987), The Economic Analysis of Accounting Profitability, Clarendon Press, Oxford.
Edwards, R. S. (1938), ‘The nature and measurement of income’, The Accountant, July–October. Revised and reprinted in Baxter and Davidson (1977), pp. 96–140.
Egginton, D. A. (1980), ‘Distributable profit and the pursuit of prudence’, Accounting and Business Research, No. 41, Winter, pp. 1–14.
Emanuel, D. (1976), A Manual on Current Purchasing Power Accounting, Inflation Accounting Research Project, Department of Management Studies, University of Waikato, Hamilton, New Zealand.
Fama, E. (1970), ‘Efficient capital markets: a review of theory and empirical work’, Journal of Finance, Vol. 25, No. 2, pp. 383–417.
Fane, G. (1975), ‘The case for indexation’, pp. 1–13 in Liesner and King (1975).
Financial Accounting Standards Board (1974), Exposure Draft: Financial Reporting in Units of General Purchasing Power, FASB, Stamford, CT, 31 December.
Financial Accounting Standards Board (1977), Field Tests of Financial Reporting in Units of General Purchasing Power, FASB, Stamford, CT, May.
Financial Accounting Standards Board (1978), Proposed Statement of Financial Accounting Standards: Financial Reporting and Changing Prices, FASB, Stamford, CT, 28 December.
Financial Accounting Standards Board (1979a), Exposure Draft: Constant Dollar Accounting, FASB, Stamford, CT, 2 March.
Financial Accounting Standards Board (1979b), Statement of Financial Accounting Standards No. 33 (FAS33): Financial Reporting and Changing Prices, FASB, Stamford, CT, September.
Financial Accounting Standards Board (1981), Invitation to Comment on the Need for Research in Financial Reporting and Changing Prices, FASB, Stamford, CT, 15 June.
Financial Accounting Standards Board (1984), FAS82: Financial Reporting and Changing Prices: Elimination of Certain Disclosures – an Amendment of FASB Statement No. 33, FASB, Stamford, CT, November.
Financial Accounting Standards Board (1986), SFAS 89: Financial Reporting and Changing Prices, FASB, Stamford, CT, December.
Financial Accounting Standards Board (1997), SFAS 130: Reporting Comprehensive Income, FASB, Norwalk, CT, June.
Financial Accounting Standards Board (2006), Statement of Financial Accounting Standards No. 157 (SFAS 157): Fair Value Measurements, FASB, Norwalk, CT, September.
Fells, J. M. (1919), ‘Some principles governing the ascertainment of cost’, Incorporated Accountants’ Journal, November, p. 34.
Feltham, G. A. and Ohlson, J. A. (1995), ‘Valuation and clean surplus accounting for operating and financial activities’, Contemporary Accounting Research, Vol. 11, No. 2, pp. 689–731.
Fisher, F. M. and McGowan, J. J. (1983), ‘On the misuse of accounting rates of return to infer monopoly profits’, American Economic Review, Vol. 73, March, pp. 82–97.
Fisher, I. (1911), The Purchasing Power of Money, Macmillan, New York.
Fisher, I. (1920), Stabilizing the Dollar: A Plan to Stabilize the General Price Level without Fixed Individual Prices, Macmillan, New York.
Fisher, I. (1930), ‘The economics of accountancy’, American Economic Review, Vol. 20, No. 4, pp. 603–18.
Flemming, J. S. (1976), Inflation, Oxford University Press, Oxford.
Flemming, J. S., Price, L. D. D. and Ingram, D. H. A. (1976), ‘Trends in company profitability’, Bank of England Quarterly Bulletin, Vol. 16, No. 1, pp. 36–52.
Forker, J. J. (1980), ‘Capital maintenance concepts, gains from borrowing and the measurement of income’, Accounting and Business Research, Vol. 10, No. 40, pp. 393–402.
Frank, W. (1969), ‘A study of the predictive significance of two income measures’, Journal of Accounting Research, Vol. 7, No. 1, pp. 123–36.
FRC (2011), Cutting Clutter: Combating Clutter in Annual Reports, FRC, London, April.
Freeman, R. N. (1978), ‘On the association between net monetary position and equity security prices’, Journal of Accounting Research, Vol. 16(Suppl.), pp. 111–45.
Friedman, M. (1974), Monetary Correction, IEA Occasional Paper 41, Institute of Economic Affairs, London.
Frisch, R. (1936), ‘The problem of index numbers’, Econometrica, Vol. 4, pp. 1–38.
Gee, K. P. (1977), Management Planning and Control in Inflation, Macmillan, New York.
Gee, K. and Peasnell, K. V. (1976), ‘A pragmatic defence of replacement cost’, Accounting and Business Research, Vol. 6, No. 24, pp. 242–49.
Gellein, O. S. (1971), ‘Response’ (to Staubus, 1971), pp. 70–73 of Sterling (1971).
Gibbs, M. (1975), ‘Why Sandilands is not the full answer’, The Times, 18 September.
Gibbs, M. (1976), ‘A better answer to the problem of inflation accounting’, The Times, 23 February.
Gibbs, M. (1979), ‘Inflation accounting and company taxation’, Fiscal Studies, Vol. 1, No. 1, pp. 11–19.
Gibbs, M. and Seward, W. (1979), ED24 – Morpeth's New Proposals, Phillips and Drew, 30 April.
Godley, W. and Cripps, F. (1975), ‘Profits, stock appreciation and the Sandilands Report’, The Times, 1 October.
Godley, W. and Wood, , A. (1974), ‘Stock appreciation and the crisis of British industry’, Department of Applied Economics, Cambridge, mimeo, October. Later published in The Economic Policy Review, 1975.
Goudeket, A. (1960), ‘An application of replacement value theory’, Journal of Accountancy, July, pp. 37–47. Revised and reprinted, with a postscript by E. B. MacDonald, in Baxter and Davidson (1977), pp. 234–49.
Gray, S. J. (1975), ‘Price changes and company profits in the securities market’, Abacus, Vol. 11, No. 1, pp. 71–85.
Gray, S. J. (1976), ‘Accounting for price changes: a case study of a multinational company’, Journal of Business Finance and Accounting, Vol. 3, No. 1, pp. 1–14.
Gress, E. J. (1972), ‘Application of replacement cost accounting: a case study’, Abacus, Vol. 8, No. 1, pp. 3–13.
Grossman, S. J. and Stiglitz, J. E. (1980), ‘ On the impossibility of informationally efficient markets’, The American Economic Review, Vol. 70, No. 3, pp. 393–408.
Gynther, R. S. (1966), Accounting for Price-Level Changes: Theory and Procedures, Pergamon, New York.
Gynther, R. S. (1974), ‘Why use General Purchasing Power?’, Accounting and Business Research, Vol. 4, No. 2, pp. 141–57.
Hague, I. P. (2007), ‘The case for fair value’, Chapter 4, pp. 32–45, of Walton (2007).
Harcourt, G. C. (1958), ‘The quantitative effect of basing company taxation on replacement costs’, Accounting Research, Vol. 9, No. 1, pp. 1–16.
Harcourt, G. C. (1965), ‘The accountant in a Golden Age’, Oxford Economic Papers, Vol. 17, pp. 66–80. Reprinted in Parker and Harcourt (1969).
Haw, I. M. and Lustgarten, S. (1988), ‘Evidence on income measurement properties of ASR No. 190 and SFAS No. 33 data’, Journal of Accounting Research, October, pp. 331–52.
Heath, L. C. (1972), ‘Distinguishing between monetary and nonmonetary assets and liabilities in general price-level accounting’, The Accounting Review, Vol. 47, No. 3, pp. 458–68.
Heintz, J. A. (1975), ‘The effects of restating financial statements for price-level changes: a reply’, The Accounting Review, Vol. 50, No. 4, pp. 809–14.
Hicks, J. R. (1946), Value and Capital, Clarendon Press, Oxford. pp. 171–181 of the second edition (1946) are reprinted in Parker and Harcourt (1969), pp. 74–82.
Hillison, W. A. (1979), ‘Empirical investigation of general purchasing power adjustments on earnings per share and the movement of security prices’, Journal of Accounting Research, Vol. 17, No. 1, pp. 60–73.
Hirshleifer, J. (1958), ‘On the theory of the optimal investment decision’, The Journal of Political Economy, Vol. 66, No. 4, pp. 329–52.
Hope, A. (1974), Accounting for Price Changes – a Practical Survey of 6 Methods, Research Committee Occasional Paper No. 4, Institute of Chartered Accountants in England and Wales, London.
Hopper, T., Northcutt, D. and Scapens, R. (eds) (2007), Issues in Management Accounting, 3rd ed., Pearson Education, Mahwah, NJ.
Horngren, C. T., Sundem, G. L., Stratton, W. L., Burgstahler, D. and Schatzberg, J. O. (2013), Introduction to Management Accounting, 16th ed., Pearson Education, Mahwah, NJ.
Horton, J. and Macve, R. (1995), Accounting Principles for Life Insurance: A True and Fair View? Institute of Chartered Accountants in England and Wales Research Board, London.
Horton, J., Macve, R. and Serafeim, G. (2011), ‘Deprival value vs. fair value measurement for contract liabilities: how to resolve the revenue recognition conundrum?’, Accounting and Business Research, Vol. 41, No. 5, pp. 491–514.
Hume, A. (1976), A Manual on Current Cost Accounting, Inflation Accounting Research Project, Department of Management Studies, University of Waikato, Hamilton, New Zealand.
Ijiri, Y. (1971), ‘A defence for historical cost accounting’, Chapter 1, pp. 1–14 of Sterling (1971).
Ijiri, Y. (1976), ‘The price-level restatement and its dual interpretation’, The Accounting Review, Vol. 51, No. 2, pp. 227–43.
Ijiri, Y. (1979), ‘A simple system of cash flow accounting’, Chapter 3, pp. 57–71 of Sterling and Thomas (1979).
Inflation Accounting Steering Group (1976), Background Papers to the Exposure Draft on Current Cost Accounting, Tolley Publishing Co. and the Institute of Chartered Accountants in England and Wales, London.
Institute of Chartered Accountants in Australia and Australian Society of Accountants (1975), A Method of ‘Current Value Accounting’, Preliminary Exposure Draft, Institute of Chartered Accountants in Australia, Melbourne, June.
Institute of Chartered Accountants in England and Wales (1952), ‘Accounting in relation to changes in the purchasing power of money’, Recommendations on Accounting Principles, N15, Institute of Chartered Accountants in England and Wales, London, 30 May.
Institute of Chartered Accountants in England and Wales, General Educational Trust (1973), Accounting for Inflation, a Working Guide to the Accounting Procedures, Part 1: Text and Part 2: Tables, Institute of Chartered Accountants in England and Wales, London.
Institute of Chartered Accountants in England and Wales, Research Committee (1968), Accounting for Stewardship in a Period of Inflation, Research Foundation of the Institute of Chartered Accountants in England and Wales, London.
Institute of Cost and Works Accountants, Research and Technical Committee (1952), The Accountancy of Changing Price Levels, The Institute of Cost and Works Accountants, London.
International Accounting Standards Board (2003), IAS 21 (Amended), The Effects of Changes in Foreign Exchange Rates, International Accounting Standards Board, London.
International Accounting Standards Board (2004), IFRS 3, Business Combinations, International Accounting Standards Board, London.
International Accounting Standards Board (2005a), Discussion Paper: Measurement Bases for Financial Accounting – Measurement Initial Recognition, International Accounting Standards Board, London.
International Accounting Standards Board (2005b), IFRS 7, Financial Instruments: Disclosures, International Accounting Standards Board, London.
International Accounting Standards Board (2006), Discussion Paper: Preliminary Views on an Improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information, International Accounting Standards Board, London, July.
International Accounting Standards Board (2009a), IFRS 9, Financial Instruments, International Accounting Standards Board, London. Revised 2014.
International Accounting Standards Board (2009b), Exposure Draft: Fair Value Measurement, International Accounting Standards Board, London.
International Accounting Standards Board (2010), Conceptual Framework Revision, Chapters I and 2, International Accounting Standards Board, London.
International Accounting Standards Board (2011), IFRS 13, Fair Value Measurement, International Accounting Standards Board, London, May.
International Accounting Standards Board (2015), Exposure Draft: Conceptual Framework for Financial Reporting, International Accounting Standards Board, London, May.
International Accounting Standards Committee (1977), IAS6, Accounting Responses to Changing Prices, International Accounting Standards Committee, London, March.
International Accounting Standards Committee (1981), IAS15, Information Reflecting the Effects of Changing Prices, International Accounting Standards Committee, London, June.
International Accounting Standards Committee (1989), IAS29, Financial Reporting in Highly Inflationary Economies, International Accounting Standards Committee, London, April.
International Accounting Standards Committee (1992), IAS 7, Statement of Cash Flows (revision), International Accounting Standards Committee, London.
International Accounting Standards Committee (1997), IAS 1, Presentation of Accounting Statements (revision), International Accounting Standards Committee, London.
International Accounting Standards Committee (1998), IAS 39, Financial Instruments: Recognition and Measurement, International Accounting Standards Committee, London, December.
International Accounting Standards Committee (2000a), IAS 40, Investment Property, International Accounting Standards Committee, London, March.
International Accounting Standards Committee (2000b), IAS 41: Agriculture, International Accounting Standards Committee, London, December.
IPSASB (2010), Conceptual Framework Exposure Draft 1: Conceptual Framework for General Purpose Reporting by Public Sector Entities, IFAC, Toronto.
Jackman, R. and Klappholz, K. (1975), Taming the Tiger, Hobart Paper 63, Institute of Economic Affairs, London.
Johnson, L. T. and Petrone, K. R. (1998), ‘Commentary: is goodwill an asset?,’ Accounting Horizons, Vol. 12, No. 3, pp. 1–14.
Jones, M. J. (2010), ‘Accounting for the environment: towards a theoretical perspective for environmental accounting and reporting’, Accounting Forum, Vol. 34, No. 2, pp. 123–38.
Jones, R. C. (1949), ‘Effect of inflation on capital and profits: the record of nine steel companies’, The Journal of Accountancy, January, pp. 9–27.
Jones, R. C. (1955), Price Level Changes and Financial Statements – Case Studies of Four Companies, American Accounting Association, Sarasota, Florida.
Jones, R. C. (1956), Effects of Price Level Changes on Business Income, Capital, and Taxes, American Accounting Association, Sarasota, Florida.
Jones, S. (ed.) (2015), The Routledge Companion to Financial Accounting Theory, Routledge, London and New York.
Kaldor, N. (1955), ‘The concept of income in economic theory’, in An Expenditure Tax, Allen and Unwin, London, pp. 54–78. Reprinted in Parker and Harcourt (1969).
Kay, J. A. (1976), ‘Accountants, too, could be happy in a Golden Age: The Accountant's Rate of Profit and the Internal Rate of Return’, Oxford Economic Papers, Vol. 28, No. 3, pp. 447–60.
Kay, J. A. (1977), ‘Inflation accounting – a review article’, The Economic Journal, Vol. 87, No. 346, pp. 300–311.
Kay, J. A. (1978), ‘Accounting rate of profit and internal rate of return: a reply’, Oxford Economic Papers, Vol. 30, No. 3, pp. 469–70.
Kay, J. A. and King, M. A. (1980), The British System of Taxation, 2nd ed., Oxford University Press, Oxford.
Kennedy, C. (1976), ‘Inflation accounting, profits, profitability and share valuation’, Journal of Business Finance and Accounting, Vol. 3, No. 1, pp. 137–46.
Kennedy, C. (1978a), ‘Inflation accounting: retrospect and prospect’, Cambridge Economic Policy Review, No. 4, Chapter 7, pp. 58–64.
Kennedy, C. (1978b), ‘Fixed assets and the Hyde gearing adjustment’, Journal of Business Finance and Accounting, Vol. 5, No. 4, pp. 393–406.
Ketz, J. E. (1978a), ‘The validation of some general price level estimating models’, The Accounting Review, Vol. 53, No. 4, pp. 952–60.
Ketz, J. E. (1978b), ‘The effect of general price-level adjustments on the predictive ability of financial ratios’, Journal of Accounting Research, Vol. 16(Suppl.), pp. 273–84.
King, M. A. (1975), ‘The United Kingdom profits crisis: myth or reality?’, The Economic Journal, Vol. 85, March, pp. 33–54.
Kirkulak, B. and Balsari, C. K. (2009), ‘Value relevance of inflation-adjusted equity and income’, The International Journal of Accounting, Vol. 44, No. 4, pp. 363–77.
Kratchman, S. H., Malcom, R. E. and Twark, R. D. (1974), ‘An intra-industry comparison of alternative income concepts and relative performance evaluations’, The Accounting Review, Vol. 49, No. 4, pp. 682–89.
Kratchman, S. H., Malcom, R. E. and Twark, R. D. (1975), ‘The comparison of alternative income concepts: a reply’, The Accounting Review, Vol. 50, No. 4, pp. 865–68.
Kratchman, S. H., Malcom, R. E. and Twark, R. D. (1976), ‘Alternative income concepts and relative performance evaluations: a reply’, The Accounting Review, Vol. 51, No. 2, pp. 421–26.
Kulkarni, D. (1980), ‘The valuation of liabilities’, Accounting and Business Research, Vol. 10, No. 39, pp. 291–97.
Landsman, W. R. (2007), ‘ Is fair value accounting information relevant and reliable? Evidence from capital market research’, Accounting and Business Research, Vol. 37(Suppl.), pp. 19–30.
Landsman, W., Peasnell, K., Pope, P. and Yeh, S. (2006), ‘Which approach to accounting for employee stock options best reflects market pricing?’, Review of Accounting Studies, Vol. 11, No. 2–3, pp. 203–45.
Largay, J. A. and Livingstone, J. L. (1976), Accounting for Changing Prices, Wiley, Hoboken, NJ.
Laux, C. (2012), ‘Financial instruments, financial reporting, and financial stability’, Accounting and Business Research, Vol. 42, No. 3, pp. 239–60.
Laux, C. and Leuz, C. (2010), ‘Did fair-value accounting contribute to the financial crisis?’, The Journal of Economic Perspectives, Vol. 24, No. 1, pp. 93–118.
Lawson, G. H. (1971), ‘Cash flow accounting’, The Accountant, 28 October and 4 November, pp. 998–1002 and 1083–88.
Lee, T. A. (1972), ‘A case for cash flow reporting’, Journal of Business Finance, Vol. 4, No. 2, Summer 1972, pp. 27–36.
Lee, T. A. (1979), ‘The simplicity and complexity of accounting’, Chapter 2, pp. 35–55 of Sterling and Thomas (1979).
Lee, T. A. (1985), Income and Value Measurement: Theory and Practice, 3rd ed., Van Nostrand Reinhold, London.
Lennard, A. (2002), Liabilities and How to Account for Them: An Exploratory Essay, Accounting Standards Board, London.
Lennard, A. (2007), ‘Stewardship and the objectives of financial statements: a comment on the preliminary views on an improved conceptual framework for financial reporting’, Accounting in Europe, Vol. 4, No. 1, pp. 51–66.
Liao, S. S. (1975), ‘The comparison of alternative income concepts: a comment’, The Accounting Review, Vol. 50, No. 4, pp. 860–64.
Liesner, T. and King, M. A. (eds) (1975), Indexing for Inflation, IFS/Heinemann, London.
Lobo, G. J. and Song, I.-M. (1989), ‘The incremental information in SFAS 33 income disclosures over historical cost income and its cash and accrual components’, The Accounting Review, Vol. 64, No. 2, pp. 329–43.
London Society of Chartered Accountants (1977), Submission on ED18, May.
Ma, R. (1976), ‘Value to the owner revisited’, Abacus, Vol. 12, No. 2, pp. 159–65.
Macdonald, G. (1974a), ‘Deprival value: its use and abuse’, Accounting and Business Research, Vol. 4, No. 16, pp. 263–69.
Macdonald, G. (1974b), Profit Measurement: Alternatives to Historical Cost, Haymarket, London.
MacFarlane, H. and Mortimer-Lee, P. (1994), ‘Inflation over 300 years’, Bank of England Quarterly Bulletin, Vol. 34, No. 2, pp. 156–62.
MacNeal, K. (1939), Truth in Accounting, University of Pennsylvania Press, Philadelphia.
MacNeill, J. H. (1971), ‘Response’ (to Ijiri, 1971), pp. 15–18 of Sterling (1971).
Macve, R. (2010), ‘The case for deprival value’, Abacus, Vol. 46, No. 1, pp. 111–19.
Mallinson, D. (1980), Understanding Current Cost Accounting, Butterworths, London.
Mason, P. (1956), Price-Level Changes and Financial Statements: Basic Concepts and Methods, American Accounting Association, Sarasota, Florida.
Mathews, R. L. (1965), ‘Price-level changes and useless information’, Journal of Accounting Research, Vol. 3, pp. 133–58.
Mathews, R. L. (1968), ‘Income, price changes and the valuation controversy in accounting’, The Accounting Review, Vol. 43, July, pp. 509–16.
Mathews, R. L. and Grant, J. M. (1958), Inflation and Company Finance, Law Book Co., Sydney.
McDonald, D. L. (1968), ‘A test application of the feasibility of market based measures in accounting’, Journal of Accounting Research, Vol. 6, No. 1, pp. 38–49.
McIntyre, E. V. (1975), ‘The effects of restating financial statements for price-level changes: a reply’, The Accounting Review, Vol. 50, No. 4, pp. 815–17.
McKeown, J. C. (1971), ‘An empirical test of a model proposed by Chambers’, The Accounting Review, Vol. 46, No. 1, pp. 12–29.
McMonnies, P. N. (1988), Making Corporate Reports Valuable, Kogan Page, London.
McRae, W. T. and Dobbins, R. (1974), ‘Behavioural aspects of the inflation accounting controversy’, Accounting and Business Research, Vol. 4, No. 14, pp. 135–40.
Meade, J. E. (1978), The Structure and Reform of Direct Taxation [the Meade Committee Report], George Allen and Unwin, London.
Meeks, G. (1974), ‘Profit illusion’, Bulletin of the Oxford Institute of Economics and Statistics, Vol. 36, No. 4, pp. 267–85.
Merrett, A. J. and Sykes, A. (1974), article in The Financial Times, 30 September.
Merrett, A. J. and Sykes, A. (1980), ‘Inflation accounting: how badly flawed is ED24?’, The Times, 11 February.
Mey, A. (1966), ‘Theodore Limperg and his theory of values and costs’, Abacus, Vol. 2, No. 1, pp. 1–23.
Middleditch, L. (1918), ‘Should accounts reflect the changing value of the dollar?’, The Journal of Accountancy, Vol. 25, No. 2, pp. 114–20, reprinted in Zeff (1976).
Moonitz, M. (1973), Changing Prices and Financial Reporting, International Centre for Research in Accounting, University of Lancaster, Lancaster, UK.
Moore, B. (1980), ‘Equity values and inflation: the importance of dividends’, Lloyds Bank Review, No. 137, July, pp. 1–15.
Morris, R. C. (1975), ‘Evidence of the impact of inflation accounting on share prices’, Accounting and Business Research, Vol. 5, No. 18, pp. 82–90.
Moser, D. V. and Martin, P. R. (2012), ‘A broader perspective on social responsibility research in accounting’, The Accounting Review, Vol. 87, No. 3, pp. 797–806.
Most, K. S. (1977), Accounting Theory, Grid Inc., Columbus, OH.
Muller, K. and Riedl, E. (2002), ‘External monitoring of property appraisal estimates and information asymmetry’, Journal of Accounting Research, Vol. 40, No. 3, pp. 865–81.
Mumford, M. (1979), ‘The end of a familiar inflation accounting cycle’, Accounting and Business Research, Vol. 9, No. 34, pp. 98–104.
Murdoch, B. (1986), ‘The information content of FAS 33 returns on equity’, The Accounting Review, Vol. 61, No. 2, pp. 273–87.
Nelson, C. L. (1973), ‘A priori research in accounting’, in Dopuch and Revsine (1973).
Nguyen, D. T. and Whittaker, R. A. (1976), ‘Inflation, replacement and amortisation funds: a case study of UK industries’, Journal of Business Finance and Accounting, Vol. 3, No. 1, pp. 43–52.
Nissim, D. and Penman, S. H. (2008), Principles for the Application of Fair Value Accounting, CEASA, Columbia Business School, New York.
Nobes, C. W. (1977), ‘Current cost accounting – valuation by intent?’, Accounting and Business Research, Vol. 7, No. 26, pp. 95–99.
Nobes, C. W. (2011), ‘On relief value (deprival value) versus fair value measurement for contract liabilities: a comment and a response’, Accounting and Business Research, Vol. 41, No. 5, pp. 515–24.
Norby, W. C. (1983), ‘Applications of inflation-adjusted accounting data’, Financial Analysts Journal, Vol. 39, No. 2, pp. 33–39.
Norton, C. L. and Smith, R. E. (1979), ‘A comparison of general price level and historical cost financial statements in the prediction of bankruptcy’, The Accounting Review, Vol. 54, No. 1, pp. 72–87.
Office for National Statistics (2011), Implications of the Differences between the Consumer Prices Index and Retail Prices Index, Office for National Statistics, London.
Ohlson, J. A. (1995), ‘Earnings, book values, and dividends in equity valuation’, Contemporary Accounting Research, Vol. 11, No. 2, pp. 661–87.
Parker, J. E. (1977), ‘Impact of price-level accounting’, The Accounting Review, Vol. 52, pp. 69–96.
Parker, R. H. and Harcourt, G. C. (1969), Readings in the Concept and Measurement of Income, Cambridge University Press, Cambridge.
Parker, R. H., Harcourt, G. C. and Whittington, G. (1986), Readings in the Concept and Measurement of Income, 2nd ed., Philip Allan, Oxford.
Parker, Sir W. E. (1975), ‘CPP accounting: what is the argument really about?’, The Accountant, Vol. 172, No. 5231, pp. 426–28.
Patell, J. M. (1978), ‘Discussion of the impact of price-level adjustment in the context of risk assessment and the effect of general price-level adjustments on the predictive ability of financial ratios’, Journal of Accounting Research, Vol. 16(Suppl.), pp. 293–300.
Peasnell, K. V. (1977), ‘A note on the discounted present value concept’, The Accounting Review, Vol. 52, No. 1, pp. 186–99.
Peasnell, K. V. (1978), ‘Interaction effects in CCA valuation’, Accounting and Business Research, Vol. 8, No. 30, pp. 82–91.
Peasnell, K. V. (1982), ‘Some formal connections between economic values and yields and accounting numbers’, Journal of Business Finance and Accounting, Vol. 9, No. 3, pp. 361–81.
Peasnell, K. V. and Skerratt, L. C. L. (1976a), Current Cost Accounting: The Index Number Problem, International Centre for Research in Accounting, University of Lancaster, Lancaster, UK.
Peasnell, K. V. and Skerratt, L. C. L. (1976b), ‘Long-term debt and shareholder wealth: a comment’, Journal of Business Finance and Accounting, Vol. 3, No. 3, pp. 137–41.
Peasnell, K. V. and Skerratt, L. C. L. (1977a), ‘How well does a single index represent the nineteen Sandilands plant and machinery indices?’, Journal of Accounting Research, Vol. 15, No. 1, pp. 108–19.
Peasnell, K. V. and Skerratt, L. C. L. (1977b), ‘Price indices for current cost accounting – a reply and some further evidence’, Journal of Business Finance and Accounting, Vol. 4, No. 1, pp. 139–44.
Peasnell, K. V. and Skerratt, L. C. L. (1978), ‘Income-group inflation rates and general purchasing power adjustments: an empirical test of the heterogeneity hypothesis’, Accounting and Business Research, Vol. 9, No. 33, pp. 45–59.
Peasnell, K. and Whittington, G. (2010), ‘The contribution of Philip W. Bell to accounting thought’, Accounting Horizons, Vol. 24, No. 3, pp. 509–18.
Penman, S. H. (2007), ‘Financial reporting quality: is fair value a plus or a minus?’, Accounting and Business Research, Special Issue: International Accounting Policy Forum.
Penman, S. H. (2015), ‘Valuation models: an issue of accounting theory’, Chapter 11, pp. 236–253, of Jones (ed.) (2015).
Petersen, R. J. (1973), ‘Interindustry estimation of general price-level: impact on financial information’, The Accounting Review, Vol. 48, No. 1, pp. 34–43.
Petersen, R. J. (1975), ‘A portfolio analysis of general price level restatement’, The Accounting Review, Vol. 50, No. 3, pp. 525–32.
Petersen, R. J. (1978), ‘Interindustry estimation of a general price-level impact on financial information: more data and a reply’, The Accounting Review, Vol. 53, No. 1, pp. 198–203.
Petri, E. and Gelfand, , J. (1979), ‘The production function: a new perspective in capital maintenance’, The Accounting Review, Vol. 54, No. 2, pp. 330–45.
Picur, R. D. and McKeown, J. C. (1976), ‘Alternative income concepts and relative performance evaluations: a comment and extension’, The Accounting Review, Vol. 51, No. 2, pp. 415–20.
Plantin, G., Sapra, H. and Shin, H. (2008), ‘Marking-to-market: panacea or Pandora's box?’, Journal of Accounting Research, Vol. 46, No. 2, pp. 435–60.
Prakash, P. and Sunder, , S. (1979), ‘The case against separation of current operating profit and holding gains’, The Accounting Review, Vol. 54, No. 1, pp. 1–22.
Preinreich, G. A. (1936), ‘The fair value and yield of common stock’, The Accounting Review, Vol. 11, No. 2, pp. 130–40.
Rayman, R. A. (1980). ‘Is inflation accounting an academic confidence trick?’, The Financial Times, 16 January, p. 13.
Revsine, L. (1970), ‘On the correspondence between replacement cost income and economic income’, The Accounting Review, Vol. 54, July, pp. 513–23.
Revsine, L. (1973), Replacement Cost Accounting, Prentice Hall, Englewood Cliffs, NJ.
Revsine, L. (1976), ‘Surrogates in accounting theory: a comment’, The Accounting Review, Vol. 51, No. 1, pp. 156–59.
Richardson Committee Report (1976), The Report of the Committee of Inquiry into Inflation Accounting, New Zealand Government Printer, Wellington.
Ross, H. (1969), Financial Statements: A Crusade for Current Values, Pitman, Canada.
Sale, T. and Scapens, R. (1978), ‘Current cost accounting as a surrogate for dividend paying ability’, Accounting and Business Research, Vol. 8, No. 31, pp. 208–16.
Samuelson, R. A. (1980), ‘Should replacement-cost changes be included in income?’, The Accounting Review, Vol. 55, No. 2, pp. 254–68.
Sandilands Committee (1975), Inflation Accounting: Report of the Inflation Accounting Committee, under the chairmanship of F. E. P. Sandilands, Cmnd 6225, HMSO, September.
Scapens, R. W. (1977), Accounting in an Inflationary Environment, Macmillan, New York.
Schmalenbach, E. (1959), Dynamic Accounting, trans. Murphy, G. W. and Most, K. S, Gee.
Schmidt, F. (1921), Die Organische Bilanz im Rahmen der Wirtschaft, Gloeckner, Leipzig.
Schmidt, F. (1930), ‘The importance of replacement value’, The Accounting Review, Vol. 5, pp. 235–42. Reprinted in Zeff (1976).
Schmidt, F. (1931), ‘Is appreciation profit’, The Accounting Review, Vol. 6, pp. 289–93. Reprinted in Zeff (1976).
Schneider, D. (1998), ‘German reflections on asset valuation’, Abacus, Vol. 34, No. 1, pp. 31–35.
Scott, M. F. G. (1976), Some Economic Principles of Accounting: A Constructive Critique of the Sandilands Report, IFS Lecture Series, No. 7, Institute for Fiscal Studies, London.
Secretary of State for Trade (1977), The Future of Company Reports: A Consultative Document, Cmnd 6888, HMSO, July.
Securities and Exchange Commission (SEC) (1976), Accounting Series Release No. 190 (ASR 190), Amendments to Regulation S-X Requiring Disclosure of Certain Replacement Cost Data in Notes to Financial Statements, SEC, Washington, DC, 23 March.
Sen, A. K. (1979), ‘The welfare basis of real income comparisons: a survey’, Journal of Economic Literature, Vol. 17, March, pp. 1–45.
Short, D. G. (1978), ‘The impact of price-level adjustment in the context of risk assessment’, Journal of Accounting Research, Vol. 16(Suppl.), pp. 259–72.
Skerratt, L. C. L. and Thompson, A. P. (1984), ‘Market reaction to SSAP16 current cost accounting disclosures’, pp. 289–319 of Carsberg and Page (1984).
Solomon, E. (1966), ‘Return on investment: the relation of book yields to true value’, in Research in Accounting Measurement, ed. Jaedicke, R. K., Ijiri, Y. and Nielsen, O., American Accounting Association,Sarasota, Florida.
Solomons, D. (1961), ‘Economic and accounting concepts of income’, The Accounting Review, Vol. 36, pp. 374–83. Reprinted in Parker and Harcourt (1969).
Solomons, D. (1966), ‘Economic and accounting concepts of cost and value’, Chapter 6, pp. 117–40, of Backer, M (ed.), Modern Accounting Theory, Prentice Hall, Englewood Cliffs, NJ.
Solomons, D. (1979), ‘The politicization of accounting’, pp. 25–39 of Zeff, S. A., Demski, J. and Dopuch, N. (eds), Essays in Honor of William A. Paton, University of Michigan, Ann Arbor.
Solomons, D. (1986), Making Accounting Policy: The Quest for Credibility in Financial Reporting, Oxford University Press, New York.
Stamp, E. (1971), ‘Income and value determination and changing price levels: an essay towards a theory’, The Accountant's Magazine, June, pp. 277–92.
Stamp, E. (1972), ‘R. J. Chambers: quo vadis et cui bono’, Chartered Accountants in Australia, August, pp. 10–12.
Stamp, E. (1979), ‘Financial reports on an entity: ex uno plures’, Chapter 8, pp. 163–80, of Sterling and Thomas (1979).
Stark, A. W. (1997), ‘The impact of irreversibility, uncertainty and timing options on deprival valuations and the detection of monopoly profits’, Accounting and Business Research, Vol. 28, No. 1, pp. 40–52.
Staubus, G. J. (1971), ‘The relevance of evidence of cash flows’, Chapter 3, pp. 42–69, of Sterling (1971).
Sterling, R. R. (1970), Theory of the Measurement of Enterprise Income, University Press of Kansas, Lawrence.
Sterling, R. R. (ed.) (1971), Asset Valuation and Income Determination: A Consideration of the Alternatives, Scholars, Houston, TX.
Sterling, R. R. and Lemke, K. W. (eds) (1982), Maintenance of Capital: Financial versus Physical, Scholars, Houston, TX.
Sterling, R. R. and Radosevitch, , R. (1969), ‘A valuation experiment’, Journal of Accounting Research, Vol. 7, No. 1, pp. 90–95.
Sterling, R. R. and Thomas, A. L. (eds) (1979), Accounting for a Simplified Firm Owning Depreciable Assets, Scholars, Houston, TX.
Stone, J. R. N. and Stone, G. (1977), National Income and Expenditure, 10th ed., Bowes and Bowes.
Study Group on the Objectives of Financial Statements (1973), Objectives of Financial Statements [the Trueblood Report], American Institute of Certified Public Accountants, New York, October.
Sweeney, H. W. (1927), ‘Effects of inflation on German accounting’, The Journal of Accountancy, Vol. 43, No. 3, March. Reprinted in Zeff (1976).
Sweeney, H. W. (1928), ‘German inflation accounting’, The Journal of Accountancy, Vol. 45, No. 2, February. Reprinted in Zeff (1976).
Sweeney, H. W. (1933), ‘Capital’, The Accounting Review, Vol. 8, pp. 185–99. Reprinted in Zeff (1976).
Sweeney, H. W. (1935), ‘The technique of stabilized accounting’, The Accounting Review, Vol. 10, pp. 185–205. Reprinted in Zeff (1976).
Sweeney, H. W. (1936), Stabilized Accounting, Harper, New York. Reprinted 1964 by Holt, Rinehart and Winston, with a new foreword by W. A. Paton and an essay ‘Forty years after: or stabilized accounting revisited’ by H. W. Sweeney.
Sweeney, H. W. (1964), ‘Forty years after: or stabilized accounting revisited’, pp. 17–39 of the 1964 reissue of Stabilized Accounting, Holt, Rinehart and Winston.
Thomas, A. L. (1969), The Allocation Problem in Financial Accounting Theory, Studies in Accounting Research, 3, American Accounting Association,Sarasota, Florida.
Thomas, A. L. (1974), The Allocation Problem: Part Two, Studies in Accounting Research, 9, American Accounting Association, Sarasota, Florida.
Thomas, A. L. (1979), ‘Matching: up from our black hole’, Chapter 1, pp. 11–33, of Sterling and Thomas (1979).
Tippett, M. (1979), ‘ED24 – An inefficient means of information retrieval?’, The Accountant's Magazine, Vol. 83, No. 881, pp. 465–68.
Trevithick, J. A. (1977), Inflation: A Guide to the Crisis in Economics, Penguin, New York.
Tweedie, D. P. (1977), ‘Cash flows and realisable value: the intuitive accounting concepts? an empirical test’, Accounting and Business Research, Vol. 8, No. 29, pp. 2–13.
Tweedie, D. P. (1979), Financial Reporting, Inflation and the Capital Maintenance Concept, International Centre for Research in Accounting, University of Lancaster, Lancaster, UK.
Tweedie, D. P. and Whittington, , G. (1984), The Debate on Inflation Accounting, Cambridge University Press, Cambridge.
Tweedie, D. P. and Whittington, (1997), ‘The end of the current cost revolution’, pp. 149–76 of Cooke and Nobes (1997).
United Nations (1980), World Economic Survey, 1979–80, Current Trends in the World Economy, United Nations, New York.
United Nations (World Commission on Environment and Development) (1987), Our Common Future [the Brundtland Report], Oxford University Press, Oxford.
Van Zijl, T. and Whittington, G. (2006), ‘ Deprival value and fair value: a reinterpretation and a reconciliation’, Accounting and Business Research, Vol. 36, No. 2, pp. 121–30.
Vatter, W. J. (1947), The Fund Theory of Accounting, University of Chicago Press, Chicago.
Vatter, W. J. (1966), ‘Income models, book yield and rate of return’, The Accounting Review, Vol. 41, No. 4, pp. 681–98.
Wagenhofer, A. (2015), ‘Agency theory: usefulness and implications for financial reporting’, Chapter 13, pp. 341–65, of Jones (ed.) (2015).
Walker, M. (1997), ‘Clean surplus accounting models and market-based accounting research: a review’, Accounting and Business Research, Vol. 27, No. 4, pp. 341–55.
Walton, P. (2007), The Routledge Companion to Fair Value and Financial Reporting, Routledge, New York.
Wanless, P. T. (1974), ‘Reflections on asset valuation and value to the firm’, Abacus, Vol. 10, No. 2, pp. 160–64.
Wanless, P. T. (1976), ‘Current purchasing power accounting: a study of a cooperative venture’, Abacus, Vol. 12, No. 1, pp. 61–72.
Wasserman, M. J. (1931), ‘Accounting practice in France during the period of monetary inflation (1919–1927)’, The Accounting Review, March. Reprinted in Zeff (1976).
Watts, R. L. (2003a), ‘Conservatism in accounting part I: explanations and implications’, Accounting Horizons, Vol. 17, No. 3, pp. 207–21.
Watts, R. L. (2003b), ‘Conservatism in accounting part II: evidence and research opportunities’, Accounting Horizons, Vol. 17, No. 4, pp. 287–301.
Watts, R. L. and Zimmerman, J. L. (1978), ‘Towards a positive theory of the determination of accounting standards’, The Accounting Review, Vol. 53, No. 1, pp. 112–34.
Watts, R. L. and Zimmerman, J. L. (1979), ‘The demand for and supply of accounting theories: the market for excuses’, The Accounting Review, Vol. 54, No. 2, pp. 273–305.
Watts, R. L. and Zimmerman, J. L. (1980), ‘On the irrelevance of replacement cost disclosures for security prices’, Journal of Accounting and Economics, Vol. 2, No. 2, pp. 95–106.
Weetman, P. (2007), ‘Comments on deprival value and standard setting in measurement: from a symposium to celebrate the work of Professor William T. Baxter’, Accounting and Business Research, Vol. 37, No. 3, pp. 233–42.
Weston, F. T. (1971), ‘Response’ (to Chambers, 1971a), pp. 97–106 of Sterling (1971).
Westwick, C. A. (1980), ‘The lessons to be learned from the development of inflation accounting in the UK’, Accounting and Business Research, No. 40, Autumn, pp. 353–73.
Whittington, G. (1974), ‘Asset valuation, income measurement and accounting income’, Accounting and Business Research, Vol. 4, No. 14, pp. 96–101.
Whittington, G. (1975), ‘Baxter on inflation accounting’, Accounting and Business Research, Vol. 5, No. 20, pp. 314–17.
Whittington, G. (1976), ‘Indexation: a review article’, Accounting and Business Research, Vol. 6, No. 23, pp. 171–76.
Whittington, G. (1979), ‘On the use of the accounting rate of return in empirical research’, Accounting and Business Research, Vol. 9, No. 35, pp. 200–208.
Whittington, G. (1980a), ‘Pioneers of income measurement and price-level accounting: a review article’, Accounting and Business Research, Vol. 10, No. 38, pp. 232–40.
Whittington, G. (1980b), ‘Inflation accounting – why the debate has gone off course’, The Times, 10 March.
Whittington, G. (1981a), ‘The British contribution to income theory’, Chapter 1, pp. 1–29, of Bromwich, M. and Hopwood, A. (eds), Essays in British Accounting Research, Pitman, London.
Whittington, G. (1981b), Inflation Accounting: All the Answers, Deloitte, Haskins and Sells Lecture, University College of Cardiff Press, Cardiff.
Whittington, G. (1983), Inflation Accounting, An introduction to the debate, Cambridge University Press, Cambridge.
Whittington, G. (1985), ‘The Carsberg Report: a review article’, The British Accounting Review, Vol. 17, No. 1, pp. 59–70.
Whittington, G. (1994), ‘Current cost accounting: its role in regulated industries’, Fiscal Studies, Vol. 15, No. 4, pp. 102–18.
Whittington, G. (1997), ‘The economic rate of return and the accountant’, Vol. 2, Chapter 9, pp. 97–108, of Arestis, P, Palma, G and Sawyer, M, Markets, Unemployment and Economic Policy, Essays in Honour of Geoff Harcourt, Routledge, New York.
Whittington, G. (1998a), ‘The role of current cost accounting for regulated industries’, Chapter 3, pp. 41–61, of Vass, P (ed.), The Financial Methodology of Incentive Regulation: Reconciling Accounting and Economics, Centre for the Study of Regulated Industries (CRI), Bath, UK.
Whittington, G. (1998b), ‘Deprival value and price change accounting in the UK’, Abacus, Vol. 34, No. 1, pp. 28–30.
Whittington, G. (2008a), ‘Fair value and the IASB conceptual framework: an alternative view’, Abacus, Vol. 44, No. 2, pp. 139–68.
Whittington, G. (2008b), ‘Harmonisation or discord? The critical role of the IASB conceptual framework review’, Journal of Accounting and Public Policy, Vol. 27, No. 6, pp. 495–502.
Whittington, G. (2008c), ‘What the ‘old guys’ can tell us: Edwards and Bell's The Theory and Measurement of Business Income’, Irish Accounting Review, Vol. 15, No. 1, pp. 73–84.
Whittington, G. (2010), ‘Measurement in financial reporting’, Abacus, Vol. 46, No. 1, pp. 104–10.
Whittington, G. (2015), ‘Fair value and IFRS’, Chapter 10, pp. 217–35, of Jones (2015).
Whittington, G., Saporta, V. and Singh, A. (1997), The Effects of Hyper-Inflation on Accounting Ratios, IFC Technical Paper No. 3, The World Bank, Washington, DC.
Wiles, P. (1981), ‘Equity values and inflation: the importance of dividends’, Lloyds Bank Review, No. 139, January, pp. 58–59.
Wright, F. K. (1964), ‘Towards a general theory of depreciation’, Journal of Accounting Research, Vol. 2, pp. 80–90. Reprinted in Parker and Harcourt (1969).
Wright, F. K. (1965), ‘A theory of inventory measurement’, Abacus, Vol. 1, No. 2, pp. 150–55.
Wright, F. K. (1968), ‘Measuring asset services: a linear programming approach’, Journal of Accounting Research, Vol. 6, pp. 222–36.
Wright, F. K. (1970), ‘A theory of financial accounting’, Journal of Business Finance, Vol. 2, No. 3, pp. 57–69.
Wright, F. K. (1971), ‘Value to the owner: a clarification’, Abacus, Vol. 7, No. 1, pp. 58–61.
Wright, F. K. (1978), ‘Accounting rate of profit and internal rate of return’, Oxford Economic Papers, Vol. 30, No. 3, pp. 464–68.
Yoshida, H. (1973), ‘Value to the firm and the asset measurement problem’, Abacus, Vol. 9, pp. 16–21.
Zeff, S. A. (1976), Asset Appreciation, Business Income and Price-Level Accounting, 1918–1935, Arno Press, New York.
Zeff, S. A. (1982), ‘Truth in accounting: the ordeal of Kenneth MacNeal’, Accounting Review, Vol. 57, No. 3, pp. 528–53.
Zeff, S. A. (2007), ‘Some obstacles to global financial reporting comparability and convergence at a high level of quality’, The British Accounting Review, Vol. 39, No. 4, pp. 290–302.
Zeff, S. A. (2016), ‘The Trueblood Study Group on the objective of financial statements (1971–73): A historical study’, Journal of Accounting and Public Policy, Vol. 35, No. 2, pp. 134–61.