Abstracts » Business

David Solomons (1912-1995) - an appreciation

Article Abstract:

David Solomons had a significant impact on British accountancy and was actively involved in the profession until his death in 1995. He became an Associate of the Institute of Chartered Accountants in England and Wales in 1936 and, following the war, became a part-time lecturer at the London School of Economics. He was particularly involved in accounting education and accounting standards. Solomons moved to the U.S. in 1959, partly because of his despair at the state of accounting education in the U.K. He retired in 1983 as Ernst & Young professor at the Wharton School of the University of Pennsylvania, but continued lecturing and writing until his death.

Obituary, Accountants, Solomons, David

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An empirical evaluation of an induced theory of financial rations

Article Abstract:

Financial analysts and accountants have long used accounting ratios as a way of summarising financial information. A paper by Tippett (1990) suggests a model of how accounting ratios may develop over time. A study of whether the four long-time accounting ratios used by UK listed companies can be sustained empirically is presented.

Practice

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Mathews, Gynther and Chambers: three pioneering Australian theorists

Article Abstract:

Issues concerning the careers and contributions of Australian theorists, Russell Mathews, Reg Gynther and Ray Chambers are discussed. Their impact and work on price change accounting is described.

Research, Biography, Chambers, Ray, Gynther, Reg, Mathews, Russell

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