Clean Surplus: A Link Between Accounting and Finance (Routledge New Works in Accounting History)
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- Synopsis
- 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.
- Copyright:
- 1996
Book Details
- Book Quality:
- Publisher Quality
- Book Size:
- 324 Pages
- ISBN-13:
- 9781135609498
- Related ISBNs:
- 9780815322511, 9781315050638, 9781138970892
- Publisher:
- Taylor and Francis
- Date of Addition:
- 11/28/23
- Copyrighted By:
- Richard P. Brief and K.V. Peasnell
- Adult content:
- No
- Language:
- English
- Has Image Descriptions:
- No
- Categories:
- Nonfiction, Business and Finance
- Submitted By:
- Bookshare Staff
- Usage Restrictions:
- This is a copyrighted book.
- Edited by:
- Richard P. Brief
- Edited by:
- K. V. Peasnell
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- by Richard P. Brief
- by K. V. Peasnell
- in Nonfiction
- in Business and Finance