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

by Whittington, Geoffrey

• ISBN13: 9780203968147
• ISBN10: 020396814X
• Copyright: 2007-06-30
• Publisher: Taylor & Francis

Summary

This remarkable collection of Geoffrey Whittington's work pulls together his essays and articles on empirical studies based on company accounts, specification of empirical models, price change accounting, and regulation of accounting and auditing.

Table of Contents

Foreword	p. ix
Introduction	p. 1
G. Whittington: Publications	p. 21
Empirical studies based on company accounts
"The Size and Growth of Firms", The Review of Economic Studies, January 1975, pp. 15-26	p. 37
"The Profitability and Size of United Kingdom Companies, 1960-74", The Journal of Industrial Economics, June 1980, pp. 335-52	p. 49
"The Profitability of Retained Earnings", The Review of Economics and Statistics, May 1972, pp. 152-60	p. 68
"Directors' Pay, Growth and Profitability", The Journal of Industrial Economics, September 1 975, pp. 1-14	p. 77
Specification of empirical models
"A Comment on the Efficient Markets Interpretation of a Relative Decline Model", Journal of Business Finance and Accounting, Summer 1978, pp. 269-73	p. 93
"On the Use of the Accounting Rate of Return in Empirical Research", Accounting and Business Research, Summer 1979, pp. 201-8 and (with L.C.L. Skerratt) "A Correction", pp. 156-9 of R.P. Brief (ed.), Estimating the Economic Rate of Return from Accounting Data, Garland: New York and London 1986	p. 99
"The Economic Rate of Return and the Accountant", Vol. 2, Chapter 9, pp. 97-108 of P. Arestis, G. Palma and M. Sawyer (eds.), Markets, Unemployment and Economic Policy, Essays in honour of Geoff Harcourt, Routledge: London, 1997	p. 111
"Some Basic Properties of Accounting Ratios", Journal of Business Finance and Accounting, Summer 1980, pp. 219-32	p. 123
"The Components of Accounting Ratios as Co-integrated Variables", Journal of Business Finance and Accounting, November/December 1999, pp. 1245-73	p. 137
"The Determinants of Audit Pees: Some empirical models", Journal of Business Finance and Accounting, December 1994, pp. 1071-95	p. 167
Price change accounting
Inflation Accounting, All the Answers, Deloitte, Haskins and Sells Lecture, 1981, University College of Cardiff Press. Reprinted as pp. 57-72 of Contemporary Issues in Accounting, with an Introduction by Jack Shaw, Pitman: London, 1984	p. 195
"The European Contribution to Inflation Accounting", pp. 24-42 of Congress Proceedings of the Sixth Annual Conference of the European Accounting Association, University of Glasgow, 1984	p. 215
"The End of the Current Cost Revolution", Chapter 8, pp. 149-76 of C.W. Nobes and T. Cooke (eds), The Development of Accounting in an International Context, A Festschrift in Honour of R.H. Parker, Routledge: London, 1997	p. 235
Taxation and regulation
"The Reform of the UK System of Direct Taxation", in The City - Association Accounting Lectures, Spring 1978. The Certified Accountants' Education Trust and The City of London Polytechnic, 1978	p. 265
"Regulatory Asset Value and the Cost of Capital", Chapter 4, pp. 91-113 of M.E. Beesley (ed.), Regulating Utilities: Understanding the Issues, Readings 48, IEA in association with the London Business School: London, 1998	p. 285
Regulation of accounting and auditing
"Accounting Standard Setting in the UK after 20 years: A critique of the Dearing and Solomons Reports", Accounting and Business Research, Summer 1989, pp. 195-205	p. 313
"Financial Reporting; Current Problems and Their Implications for Systematic Reform", Accounting and Business Research, Winter 1990, pp. 87-102	p. 325
"Corporate Governance and the Regulation of Financial Reporting", Accounting and Business Research, Corporate Governance Special Issue, 1993, pp. 311-19	p. 341
"The Harmonization of Accounting within the EU: Problems, Perspectives and Strategies", The European Accounting Review, September 1994, pp. 215-39	p. 351
Surveys and methodology
"Financial Accounting Theory: An Overview", The British Accounting Review, Spring 1985, pp. 4-41	p. 379
"Positive Accounting: A Review Article", Accounting and Business Research, Autumn 1987, pp. 327-36	p. 417
Is Accounting Becoming Too Interesting? Sir Julian Hodge Lecture, May 1995, The Registry, The University College of Wales, Aberystwyth	p. 427
Index	p. 451
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