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The Effects of Hyper-Inflation on Accounting Ratios. Financing Corporate Growth in Industrial Economies

G Whittington, Victoria Saporta and Ajit Singh

Working Papers from World Bank - International Finance Corporation

Abstract: Hyper-inflation can have a severe distortionary effect of the pattern of corporate finance which is apparent from comparny accounts. A simple algorithm, based upon the method of inflation accounting applied in Brazil, is developed and applied to the accounts of Turkish listed companies for the period 1982-90.

Keywords: INFLATION; ECONOMIC GROWTH (search for similar items in EconPapers)
JEL-codes: E31 (search for similar items in EconPapers)
Pages: 37 pages
Date: 1997
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