Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe
Sign Up to like & getrecommendations! 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… read more here.
Keywords: value relevance; value; zimbabwe; value relevant ... See more keywords