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The Accounting Review Vol. 47 No. 4 1972

Discounted Cash Flows, Price-Level Adjustments and Expectations: A Reply.

Harold Bierman

Professor of Business Administration, Cornell University 1

Abstract

Presents a reply by Thomas R. Dyckman to the author's article on "Discounted Cash Flows, Price-Level Adjustments and Expectations." Information on price-level adjustments that have generally been defended as translations of cost information; Discussion on objective of accounting, which was not to maintain the real assets of the firm; Comparison of $317 income to a price-level adjusted income of $87.

DOI
10.2308/tar-17334079
Volume
47
Issue
4
Pages
799-800
Language
en
Sources
openalex crossref

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