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Author:Bernard, V. L.
Ruland, R. G.
Title:The incremental information content of historical cost and current cost income numbers : time-series analyses for 1962-1980.
Journal:Accounting Review
1987 : OCT, VOL. 62:4, p. 707-722
Index terms:CURRENT COST ACCOUNTING
HISTORICAL COSTS
SHARE PRICES
RATE OF RETURN
TIME SERIES
Language:eng
Abstract:
SCIMA record nr: 59191
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