Clean surplus : a link between accounting and finance

書誌事項

Clean surplus : a link between accounting and finance

edited by Richard P. Brief and K.V. Peasnell

(Routledge new works in accounting history)

Routledge, 2015, c1996

  • : pbk

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注記

"First publishe by Garland Publishing, Inc. This edition published 2011 by Routledge ... First issued in paperback 2015"--T.p. verso

Bibliography: p. xxv-xxix

内容説明・目次

内容説明

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.

目次

Historical Perspective, Analytical Properties of Clean Surplus Equation, The Theory of the Clean Surplus Equation, Implications for Empirical Research.

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詳細情報

  • NII書誌ID(NCID)
    BC04060771
  • ISBN
    • 9781138970892
  • 出版国コード
    uk
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    London
  • ページ数/冊数
    xxxii, 291 p.
  • 大きさ
    23 cm
  • 分類
  • 件名
  • 親書誌ID
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