BIAS IN ADJUSTING ASSET VALUES FOR CHANGES IN PRICE LEVEL - APPLICATION OF ESTIMATION THEORY

Jeffrey Jarrett ()

Journal of Accounting Research, 1974, vol. 12, issue 1, 63-66

Keywords: Asset valuation; Price-level adjusted accounting; Uncertainty; Estimation theory (search for similar items in EconPapers)
JEL-codes: G31 G32 M41 (search for similar items in EconPapers)
Date: 1974
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:12:y:1974:i:1:p:63-66

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DOI: 10.2307/2490527

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