Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington

ISBN-13: 9780415376440 / Angielski / Twarda / 2007 / 476 str.

Geoffrey Whittington

Opis

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.

Spis treści

Introduction  Part 1: Empirical Studies Based on Company Accounts  Part 2: Specification of Empirical Models  Part 3: Price Change Accounting  Part 4: Taxation and Regulation  Part 5: Regulation of Accounting and Auditing  Part 6: Surveys and Methodology  Conclusion

O autorze

Geoffrey Whittington