Clean Surplus: A Link Between Accounting and Finance - Rilegato

Rilegato

ISBN 10: 0815322518 ISBN 13: 9780815322511

Casa editrice: Routledge, 1996

Riassunto

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.

Su questo libro

Informazioni sull'autore

Richard P. Brief (Edited by) K. V. Peasnell (Edited by)

Dettagli dell'edizione

• Editore: Routledge
• Data di pubblicazione: 1996
• Lingua: Inglese
• ISBN 10: 0815322518
• ISBN 13: 9780815322511
• Rilegatura: Copertina rigida
• Numero edizione: 1
• Numero di pagine: 324
• Redattore: Brief Richard P., Peasnell K. V.
• Contatto del produttore: Taylor and Francis, GPSR Taylor and Francis; gpsr@taylorandfrancis.com; ; Taylor & Francis Verlag GmbH, Kaufingerstraße 24; München; 80331; Germania