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- W2031248737 abstract "Abstract This study provides empirical evidence about the accuracy of the shortcut techniques for estimating monetary gains and losses sanctioned by the UK and US standard-setting bodies. Our analysis is based on a sample of 300 firms diversified across 30 countries and three levels of inflation. We conclude that shortcut estimation techniques perform poorly, producing average errors five to 10 times as large as estimates based on the more sophisticated methodology of numerical mathematics. These results hold regardless of the rate of inflation incurred or the monetary base used. When judged relative to a revenue-based materiality measure, the economic significance of these errors is substantial in international economic environments exhibiting the highest levels of inflation, and may also be material for a subset of firms that operate in countries with intermediate and lower levels of inflation." @default.
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- W2031248737 date "1996-03-01" @default.
- W2031248737 modified "2023-09-25" @default.
- W2031248737 title "The Estimation of Monetary Gains and Losses in Diverse International Economic Environments" @default.
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- W2031248737 doi "https://doi.org/10.1080/00014788.1996.9729502" @default.
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