Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies

Navigating Hyperinflation: The Role of Accounting Information in Enhancing Value Relevance in Emerging Economies

This research explores the unique challenges and financial reporting practices in hyperinflationary settings, focusing on Lester Quality Products as a case study. The study defines hyperinflation, evaluates the role of International Accounting Standard (IAS) 29 Financial Reporting in Hyperinflationa...

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Bibliographic Details
Main Authors: Newman WADESANGO, Panashe Hillary NYAKUYA
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2025-01-01
Series:CECCAR Business Review
Subjects:
hyperinflation
financial reporting
ias 29
current purchasing power
general price level accounting
regulatory oversight
Online Access: https://www.ceccarbusinessreview.ro/navigating-hyperinflation-the-role-of-accounting-information-in-enhancing-value-relevance-in-emerging-economies-a443d/download-PDF/
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https://www.ceccarbusinessreview.ro/navigating-hyperinflation-the-role-of-accounting-information-in-enhancing-value-relevance-in-emerging-economies-a443d/download-PDF/

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