THE EFFECT OF INFLATION ON CAPITAL EROSION

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AZIMI MAJID; MIR FATEMEH

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Journal: FINANCIAL ACCOUNTING Year:2011 | Volume:3 | Issue:10 Page(s): 123-140

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Information Journal Paper

Title

THE EFFECT OF INFLATION ON CAPITAL EROSION

Author(s)

AZIMI MAJID | MIR FATEMEH | Issue Writer Certificate

Keywords

INFLATION ACCOUNTINGQ2

INFLATIONQ2

CAPITAL EROSIONQ3

CAPITAL-INTENSIVE COMPANIESQ3

WORK-INTENSIVE COMPANIESQ3

Abstract

The main purpose of this research is to investigate the effect of INFLATION on CAPITAL EROSION of firms under study. The population of this study consists of companies listed in Tehran stock exchange for the period of 1383 to 1385.To test the research hypotheses, sample companies were divided in two groups of work-intensive (42 companies) and CAPITAL-INTENSIVE COMPANIES (45 companies). Also, some of them were recognized as high work-intensive and some others were recognized as high CAPITAL-INTENSIVE COMPANIES. However, the income statement of the sample companies was adjusted by Davidson model and general consumer price index.Statistics tests of Kolmogrov-Smirnov and comparison of the average of two statistical showed that the distribution of data was not normal. Therefore, paired sample-sign test (non parametric statistic) was applied to test the hypotheses.The results revealed that there is a significant difference between reported income and adjusted income in both levels of capital-intensive group and all companies, but no significant difference between reported income and adjusted income in WORK-INTENSIVE COMPANIES group. According to the findings, the affect of INFLATION on gradual CAPITAL EROSION of CAPITAL-INTENSIVE COMPANIES is more than work–intensive companies; Therefore, The main hypothesis of this research is confirmed.

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APA: Copy

AZIMI, MAJID, & MIR, FATEMEH. (2011). THE EFFECT OF INFLATION ON CAPITAL EROSION. FINANCIAL ACCOUNTING, 3(10), 123-140. SID. https://sid.ir/paper/168201/en

Vancouver: Copy

AZIMI MAJID, MIR FATEMEH. THE EFFECT OF INFLATION ON CAPITAL EROSION. FINANCIAL ACCOUNTING[Internet]. 2011;3(10):123-140. Available from: https://sid.ir/paper/168201/en

IEEE: Copy

MAJID AZIMI, and FATEMEH MIR, “THE EFFECT OF INFLATION ON CAPITAL EROSION,” FINANCIAL ACCOUNTING, vol. 3, no. 10, pp. 123–140, 2011, [Online]. Available: https://sid.ir/paper/168201/en

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