Accounting for Inflation - An Empirical Study

Gupta Ramesh

IIMA Working Papers from Indian Institute of Management Ahmedabad, Research and Publication Department

Abstract: In recent years, there has been increasing criticism of financial statements prepared under the long-established cost conventions. The accounting profession all over the world has been debating various approaches to accounting for inflation. In this paper, we have attempted to restate the earnings of 57 companies adjusted for inflation and study its impact on relevant financial ratios. This article is in continuation to our earlier Working Paper No. 235.

Date: 1978-08-01
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Persistent link: https://EconPapers.repec.org/RePEc:iim:iimawp:wp00312

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