Profitability, Accounting Theory and Methodology: The Selected Essays of Geoffrey Whittington Book

Foreword   Stephen A. Zeff     ix
Introduction     1
G. Whittington: Publications     21
Empirical studies based on company accounts
"The Size and Growth of Firms", The Review of Economic Studies, January 1975, pp. 15-26     37
"The Profitability and Size of United Kingdom Companies, 1960-74", The Journal of Industrial Economics, June 1980, pp. 335-52     49
"The Profitability of Retained Earnings", The Review of Economics and Statistics, May 1972, pp. 152-60     68
"Directors' Pay, Growth and Profitability", The Journal of Industrial Economics, September 1 975, pp. 1-14     77
Specification of empirical models
"A Comment on the Efficient Markets Interpretation of a Relative Decline Model", Journal of Business Finance and Accounting, Summer 1978, pp. 269-73     93
"On the Use of the Accounting Rate of Return in Empirical Research", Accounting and Business Research, Summer 1979, pp. 201-8 and (with L.C.L. Skerratt) "A Correction", pp. 156-9 of R.P. Brief (ed.), Estimating the Economic Rate of Return from Accounting Data, Garland: New York and London 1986     99
"The Economic Rate of Return and the Accountant", Vol. 2, Chapter 9, pp. 97-108 of P. Arestis, G. Palma and M. Sawyer (eds.), Markets, Unemployment and Economic Policy, Essays in honour of Geoff Harcourt, Routledge: London, 1997     111
"Some Basic Properties of Accounting Ratios", Journal of Business Finance and Accounting, Summer1980, pp. 219-32     123
"The Components of Accounting Ratios as Co-integrated Variables", Journal of Business Finance and Accounting, November/December 1999, pp. 1245-73     137
"The Determinants of Audit Pees: Some empirical models", Journal of Business Finance and Accounting, December 1994, pp. 1071-95     167
Price change accounting
Inflation Accounting, All the Answers, Deloitte, Haskins and Sells Lecture, 1981, University College of Cardiff Press. Reprinted as pp. 57-72 of Contemporary Issues in Accounting, with an Introduction by Jack Shaw, Pitman: London, 1984     195
"The European Contribution to Inflation Accounting", pp. 24-42 of Congress Proceedings of the Sixth Annual Conference of the European Accounting Association, University of Glasgow, 1984     215
"The End of the Current Cost Revolution", Chapter 8, pp. 149-76 of C.W. Nobes and T. Cooke (eds), The Development of Accounting in an International Context, A Festschrift in Honour of R.H. Parker, Routledge: London, 1997     235
Taxation and regulation
"The Reform of the UK System of Direct Taxation", in The City - Association Accounting Lectures, Spring 1978. The Certified Accountants' Education Trust and The City of London Polytechnic, 1978     265
"Regulatory Asset Value and the Cost of Capital", Chapter 4, pp. 91-113 of M.E. Beesley (ed.), Regulating Utilities: Understanding the Issues, Readings 48, IEA in association with the London Business School: London, 1998     285
Regulation of accounting and auditing
"Accounting Standard Setting in the UK after 20 years: A critique of the Dearing and Solomons Reports", Accounting and Business Research, Summer 1989, pp. 195-205     313
"Financial Reporting; Current Problems and Their Implications for Systematic Reform", Accounting and Business Research, Winter 1990, pp. 87-102     325
"Corporate Governance and the Regulation of Financial Reporting", Accounting and Business Research, Corporate Governance Special Issue, 1993, pp. 311-19     341
"The Harmonization of Accounting within the EU: Problems, Perspectives and Strategies", The European Accounting Review, September 1994, pp. 215-39     351
Surveys and methodology
"Financial Accounting Theory: An Overview", The British Accounting Review, Spring 1985, pp. 4-41     379
"Positive Accounting: A Review Article", Accounting and Business Research, Autumn 1987, pp. 327-36     417
Is Accounting Becoming Too Interesting? Sir Julian Hodge Lecture, May 1995, The Registry, The University College of Wales, Aberystwyth     427
Index     451