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Published in 2018 at "Review of Accounting Studies"
DOI: 10.1007/s11142-018-9460-4
Abstract: We examine the value relevance of inflation-adjusted (IA) and historical cost (HC) amounts in a hyperinflationary economy. Using a unique dataset drawn from annual reports of firms listed on the Zimbabwe Stock Exchange from 2000…
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Keywords:
value relevance;
value;
zimbabwe;
value relevant ... See more keywords