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Profitability, accounting theory and methodology : the selected essays of Geoffrey Whittington

Author: Geoffrey Whittington
Publisher: London ; New York : Routledge, 2007.
Series: Routledge historical perspectives in accounting, 1.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:

An important 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 and articles on  Read more...

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Genre/Form: History
Material Type: Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Geoffrey Whittington
ISBN: 9780415376440 0415376440 9780203968147 020396814X
OCLC Number: 123110014
Description: x, 464 pages : illustrations ; 24 cm.
Contents: G. Whittington : publications --
I. Empirical studies based on company accounts --
1. The size and growth of firms / Geoffrey Whittington and A. Singh --
2. The profitability and size of United Kingdom companies, 1960-74 --
3. The profitability of retained earnings --
4. Directors' pay, growth and profitability / Geoffrey Whittington and G. Meeks --
II. Specification of empirical models --
1. A comment on the efficient markets interpretation of a relative decline model --
2. On the use of the accounting rate of return in empirical research --
A correction / Geoffrey Whittington and L.C.L. Skerratt --
3. The economic rate of return and the accountant --
4. Some basic properties of accounting ratios --
5. The components of accounting ratios as co-integrated variables / Geoffrey Whittington and M. Tippett --
6. The determinants of audit fees : some empirical models / Geoffrey Whittington and C. Pong --
III. Price change accounting --
1. Inflation accounting, all the answers --
2. The European contribution to inflation accounting --
3. The end of the current cost revolution / Geoffrey Whittington and D. Tweedie --
IV. Taxation and regulation --
1. The reform of the UK system of direct taxation --
2. Regulatory asset value and the cost of capital --
V. Regulation of accounting and auditing --
1. Accounting standard setting in the UK after 20 years : a critique of the Dearing and Solomons reports --
2. Financial reporting; current problems and their implications for systematic reform / Geoffrey Whittington and D. Tweedie --
3. Corporate governance and the regulation of financial reporting --
4. The harmonization of accounting within the EU : problems, perspectives and strategies / Geoffrey Whittington and P. Thorell --
VI. Surveys and methodology --
1. Financial accounting theory : an overview --
2. Positive accounting : a review article --
3. Is accounting becoming too interesting?
Series Title: Routledge historical perspectives in accounting, 1.
Responsibility: Geoffrey Whittington.

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