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March 18, 2026The Accounting Review

The Informational Content of General Price Level Adjusted Earnings: Some Empirical Evidence.

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Authors

ABArie BaranTel Aviv UniversityJLJosef LakonishokBriar Cliff UniversityAOAharon R. OferTel Aviv University

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Overview

Exploratory study examines the association between price-level data and securities price behavior, suggesting new insights for investors.

Key Points

  • The study investigates how general price-level adjusted earnings contain unique information compared to historical-cost data.
  • Analyzed the association between accounting measures and securities price behavior.
  • Compared general price level restated data with historical-cost financial reports.
  • Evaluated the relevance of these data sets in informing investor decisions.
  • Price-level adjusted data showed a significant association with securities price behavior.
  • Findings support the hypothesis that this data includes information absent in historical-cost reporting.

Cite This Study

Baran et al. (1980) studied this question.

synapsesocial.com/papers/69ba42ee4e9516ffd37a3aa0https://doi.org/10.2308/tar-4511298
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Information Content of General Price Level Adjusted Earnings: A Comment.1985
  2. 2A Portfolio Analysis of General Price Level Restatement.1975
  3. 3The Information Content of General Price Level Earnings: A Reply.1985
  4. 4Impact of Price-Level Accounting.1977
  5. 5Discounted Cash Flows, Price Level Adjustments and Expectations.1971