You are not logged in.

Stock-in-trade valuation in the United Kingdom 1840 to 1959

Smith, David M. (David Michael), 1946- 2000, Stock-in-trade valuation in the United Kingdom 1840 to 1959, Ph.D. thesis, School of Accounting and Finance, Deakin University.

Attached Files
Name Description MIMEType Size Downloads

Title Stock-in-trade valuation in the United Kingdom 1840 to 1959
Author Smith, David M. (David Michael), 1946-
Institution Deakin University
School School of Accounting and Finance
Faculty Faculty of Business and Law
Degree name Ph.D.
Date submitted 2000
Keyword(s) Valuation - Great Britain
Tax assessment - History - Great Britain
Summary Commentators have made a number of unsubstantiated claims about why the lower of cost and market rule had become the accepted method of valuation. It is demonstrated that none of these explanations can be substantiated. Leon Festinger's theory of "dissonance reduction" is used to explain why the significant criticisms of the rule have been ignored.
Language eng
Description of original iv, 430 leaves ; 30 cm.
Dewey Decimal Classification 657.01
Persistent URL http://hdl.handle.net/10536/DRO/DU:30027927

Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Versions
Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 0 times in TR Web of Science
Scopus Citation Count Cited 0 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 244 Abstract Views, 0 File Downloads  -  Detailed Statistics
Created: Thu, 01 Apr 2010, 16:07:50 EST

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.