Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington (Routledge Historical Perspectives in Accounting)

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. FM Introduction 1 Chapter 1 “The Size and Growth of Firms”, 34 Chapter 2 “The Profitability and Size of United Kingdom Companies, 1960–74”, 50 Chapter 3 “The Profitability of Retained Earnings”, 68 Chapter 4 “Directors’ Pay, Growth and Profitability”, 82 Chapter 1 “A Comment on the Efficient Markets Interpretation of a Relative Decline Model” 98 Chapter 2 “On the Use of the Accounting Rate of Return in Empirical Research”, 103 Chapter 3 “The Economic Rate of Return and the Accountant”, 119 Chapter 4 “Some Basic Properties of Accounting Ratios”, 130 Chapter 5 “The Components of Accounting Ratios as Co-integrated Variables”, 144 Chapter 6 "“The Determinants of Audit Fees 168 Chapter 1 Inflation Accounting, All the Answers, Deloitte, Haskins and Sells Lecture 192 Chapter 2 “The European Contribution to Inflation Accounting”, 208 Chapter 3 “The End of the Current Cost Revolution” 224 Chapter 1 “The Reform of the UK System of Direct Taxation”, 248 Chapter 2 “Regulatory Asset Value and the Cost of Capital”, 262 Chapter 1 “Accounting Standard Setting in the UK after 20 years 277 Chapter 2 “Financial Reporting 296 Chapter 3 “Corporate Governance and the Regulation of Financial Reporting”, 322 Chapter 4 “The Harmonization of Accounting within the EU 337 Chapter 1 “Financial Accounting Theory 358 Chapter 2 “Positive Accounting 380 Chapter 3 Is Accounting Becoming Too Interesting? 397 The Selected Essays of Geoffrey Whittington

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.

A scholar in the history of accounting, Geoffrey Whittington's articles cover a broad spectrum of the field. This collection of Whittington's work puts together his essays & articles on empirical studies based on company accounts, specification of empirical models, price change accounting, & regulation of accounting & auditing 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