EFFECTS OF INFLATION ON CAPITAL EROSION

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

AHMAD POUR A.; GHOLAMY KIAN A.R.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Year:2003 | Volume:19 | Issue:2 (38) Page(s): 63-74

Download Full-Text

Persian Verion

View:

1,361

Download:

Cites:

Information Journal Paper

Title

EFFECTS OF INFLATION ON CAPITAL EROSION

Author(s)

AHMAD POUR A. | GHOLAMY KIAN A.R. | Issue Writer Certificate

Keywords

Not Registered.

Abstract

The concept of capital maintenance is of utmost importance in measuring performance and financial position of enterprises. Thus, true profit is the amount that can be distributed without impairing physical capital and therefore is known as "distributable income". Yearly, every enterprise must pay interest, dividend and tax (if it is operating profitably) to creditors, owners and government. Therefore, it is necessary to determine if distributable income has caused erosion of capital or not (that is paying from increased physical capital). In this research, the effect of inflation on profit and tax was studied. The survey contained fabricated metallic industries registered in Tehran Stock Exchange market. Firstly, relevant information and data were extracted from financial statements (from 1376 to 1378), journals, periodic report presented by Tehran Stock Exchange market and Central Bank. Then, they were adjusted and examined according to estimating technique developed by Davidson, Stickney, and Wail. Results show that there is a meaningful relation between actual and adjusted income. In the other words, inflation resulted in capital erosion.

Cites

AN ANALYSIS OF THE ASYMMETRY BETWEEN THE STOCK INDEX AND THE INFLATION RATE USING THE HIDDEN CO-INTEGRATION APPROACH: A CASE STUDY IN IRAN

References

No record.

Cite

APA: Copy

AHMAD POUR, A., & GHOLAMY KIAN, A.R.. (2003). EFFECTS OF INFLATION ON CAPITAL EROSION. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, 19(2 (38)), 63-74. SID. https://sid.ir/paper/13405/en

Vancouver: Copy

AHMAD POUR A., GHOLAMY KIAN A.R.. EFFECTS OF INFLATION ON CAPITAL EROSION. JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY[Internet]. 2003;19(2 (38)):63-74. Available from: https://sid.ir/paper/13405/en

IEEE: Copy

A. AHMAD POUR, and A.R. GHOLAMY KIAN, “EFFECTS OF INFLATION ON CAPITAL EROSION,” JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, vol. 19, no. 2 (38), pp. 63–74, 2003, [Online]. Available: https://sid.ir/paper/13405/en

Related Journal Papers