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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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