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California Management Review
California Management Review is a premier academic management journal published at UC Berkeley
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Article Information
The Inflation Audit
Michel, Allen
24
/
2
(
Winter
1981
):
68
-
74
Examines the need for an inflation audit among firms to counter the impact of inflation on firm's earnings in the U.S. Limitations of the regulation by the U.S. Financial Accounting Standards Board related to the disclosure of impact of inflation in publicly held companies; Indicators to assess fixed asset management during periods of inflation; Effects of inflation audit on management decision making.