Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe-Reference-Cited by-同舟云学术

Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe

Published:2018-07-05 Issue:4 Volume:23 Page:1241-1273
ISSN:1380-6653
Container-title:Review of Accounting Studies
language:en
Short-container-title:Rev Account Stud

Author:

Chamisa Eddie^ORCID,Mangena Musa,Pamburai Hamutyinei Harvey,Tauringana Venancio

Funder

Faculty of Commerce Block Grant

Publisher

Springer Science and Business Media LLC

Subject

General Business, Management and Accounting,Accounting

Link

http://link.springer.com/article/10.1007/s11142-018-9460-4/fulltext.html

Reference77 articles.

1. African Development Bank (2007). Zimbabwe—Country Dialogue Paper. https://www.afdb.org/fileadmin/uploads/afdb/Documents/Project-and-Operations/ADB-BD-WP-2007-40-EN-ZIMBABWE-2007-COUNTRY-DIALOGUE-PAPER.PDF. Accessed March 9, 2017.

2. American Institute of Certified Public Accountants. (2010). Monitoring inflation status of certain countries. http:// www.aicpa.org . Accessed January 18, 2011.

3. Appleyard, A. R., & Strong, N. C. (1984). The impact of SSAP 16 current cost disclosures on security prices. In B. Carsberg & M. Page (Eds.), Current cost accounting: The benefits and costs (pp. 235–244). London: Prentice-Hall International.

4. Ashton, D., Peasnell, K., & Wang, P. (2011). Residual income valuation models and inflation. European Accounting Review, 20(3), 459–483.

5. Barniv, R. (1999). The value relevance of inflation-adjusted and historical cost earnings during hyperinflation. Journal of International Accounting, Auditing and Taxation, 8(2), 269–287.

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