Clean Surplus : A Link Between Accounting and Finance Hardback
Edited by Richard P. Brief, K. V. Peasnell
Part of the Routledge New Works in Accounting History series
Hardback
- Information
Description
First published in 1996. The relationship between the present discounted value of future cash flows and discounted excess earnings should be viewed as a mathematical property of a double-entry book[1]keeping system based on clean surplus.
The purpose of this anthology is to facilitate future research by highlighting these historical developments and by showing how more recent theoretical and empirical research fits into the earlier history.
The book is divided into four sections: historical overview; analytical properties of clean surplus; the theory of the clean surplus equation; and empirical implications.
Information
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Out of StockMore expected soonContact us for further information
- Format:Hardback
- Pages:324 pages
- Publisher:Taylor & Francis Inc
- Publication Date:01/02/1996
- Category:
- ISBN:9780815322511
£195.00
£155.86
Information
-
Out of StockMore expected soonContact us for further information
- Format:Hardback
- Pages:324 pages
- Publisher:Taylor & Francis Inc
- Publication Date:01/02/1996
- Category:
- ISBN:9780815322511