ACCOUNTING FOR PRICE CHANGES: AN ANALYSIS OF CURRENT DEVELOPMENTS IN GERMANY

Abstract

Journal of Business Finance & AccountingVolume 3, Issue 1 p. 53-68 ACCOUNTING FOR PRICE CHANGES: AN ANALYSIS OF CURRENT DEVELOPMENTS IN GERMANY ADOLF G. COENENBERG, ADOLF G. COENENBERG Adolf G. Coenenberg is Professor of Business Administration, The University of Augsburg, Federal Republic of Germany. At the time of the preparation of this paper he was Visiting Professor of Accounting, The University of Lancaster, England. Klaus Macharzina is Professor of International Accounting, The University of Lancaster, England.Search for more papers by this authorKLAUS MACHARZINA, KLAUS MACHARZINA Adolf G. Coenenberg is Professor of Business Administration, The University of Augsburg, Federal Republic of Germany. At the time of the preparation of this paper he was Visiting Professor of Accounting, The University of Lancaster, England. Klaus Macharzina is Professor of International Accounting, The University of Lancaster, England.Search for more papers by this author ADOLF G. COENENBERG, ADOLF G. COENENBERG Adolf G. Coenenberg is Professor of Business Administration, The University of Augsburg, Federal Republic of Germany. At the time of the preparation of this paper he was Visiting Professor of Accounting, The University of Lancaster, England. Klaus Macharzina is Professor of International Accounting, The University of Lancaster, England.Search for more papers by this authorKLAUS MACHARZINA, KLAUS MACHARZINA Adolf G. Coenenberg is Professor of Business Administration, The University of Augsburg, Federal Republic of Germany. At the time of the preparation of this paper he was Visiting Professor of Accounting, The University of Lancaster, England. Klaus Macharzina is Professor of International Accounting, The University of Lancaster, England.Search for more papers by this author First published: March 1976 https://doi.org/10.1111/j.1468-5957.1976.tb00471.xCitations: 8 AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume3, Issue1March 1976Pages 53-68 RelatedInformation