Profitability, Accounting Theory and Methodology

The Selected Essays of Geoffrey Whittington

Geoffrey Whittington

• Publisher: Routledge
• Year: 2007
• ISBN:
  9781134223756
• Edition: 1
• Topic: Business
• Subtopic: Business General
• Index: Business

An important scholar in the history of accounting, Geoffrey Whittington's numerous articles cover a broad spectrum of the field and are both sharply insightful and extremely significant. He has made important contributions to the topics of inflation accounting, accounting theory and methodology and standard-setting, and he has conducted a number of valuable empirical studies.

This remarkable collection pulls together essays and articles and encompasses his work on empirical studies based on company accounts, specification of empirical models, price change accounting, taxation and regulation, and regulation of accounting and auditing. Accompanied by a new introduction and conclusion, this significant volume will be extremely useful for historians of accounting as well as accountancy practitioners and researchers.

Index

AAA see American Accounting Association

AASB 1010 249

ability to pay 186, 189

abnormal performance index 417–18

absolute variation 54, 78

academic accounting 433–5

accidents of history 236, 260, 366

accounting becomes too interesting 427–50; accounting profession 440–47; accounting research 436–40; conclusions 447–8; development of academic accounting 433–5

accountants 111–22; in the golden age 112–13; see also economic rate of return

Accounting Act 1983 (Netherlands) 256

accounting choice 424–5

accounting for combinations 327

accounting numbers and economic decisions 120

accounting profession 440–47

accounting rate of return 99–118; adjusted 113; adjustments to remove error effect in accounting data 102–3; ARR as comparative measure 102; circumstances in which ARR may be satisfactory measure 100–103; correlation with IRR 116; deficiencies of ARR as proxy for IRR 103–5; deviations from 102; post-merger 102; pre-merger 102; reconciliation with IRR 114; unsystematic error 100–102

accounting ratios 123–36; alternative functional forms 126–8; basic assumption 123–6; basic properties 123–36; components 137–66; conclusions 160–62; data 145–51; descriptive statistics 151–2; illustrative results 132–3; implications 162–3; non-stationarity and cointegration 138–43; ratio as method of deflation 130–31; results of testing for non-stationarity and cointegration 152–60; role of constant term 128–30; suggestions for empirical testing 132; testing strategy 143–5

accounting research 436–40

accounting revolution 395

accounting...

Table of contents

• Cover Page
• Half Title page
• Series page
• Title Page
• Copyright Page
• Contents
• Foreword
• Acknowledgements
• Introduction
• G. Whittington: Publications (to October 2005)
• I Empirical studies based on company accounts
• II Specification of empirical models
• III Price change accounting
• IV Taxation and regulation
• V Regulation of accounting and auditing
• VI Surveys and methodology
• Index