Accounting Values: Sale Price Versus Replacement Cost W. T. Baxter Journal of Accounting Research 1967 5(2), 208 Book review, Replacement costs, Sale Price, Asset valuation
Depreciation, Replacement Price, and Cost of Capital W. T. Baxter; N. H. Carrier Journal of Accounting Research 1971 9(2), 189 Depreciation, Replacement costs, Cost of Capital, Inflation