Assessing the impact of inflation on business performance under conditions of limited financial disclosure : the case of firms operating in Greece
Part of : Σπουδαί : journal of economics and business ; Vol.42, No.1, 1992, pages 25-43
Issue:
Pages:
25-43
Author:
Abstract:
The proper assessment of the effect of inflation upon the performance of firms is seriously impaired by the absence of a suitable adjustment method and adequate historical-cost accounting data. The methodology proposed herein provides a sophisticated approach in evaluating inflation-related performance under conditions of limited financial disclosure. It is built around the General Price Level Adjustment model. Its significance is tested in assessing the impact of double-digit inflation rates upon the performance of a sample of firms operating in Greece.
Subject (LC):
Notes:
Περιέχει πίνακες και βιβλιογραφία
