Clean Surplus: A Link Between Accounting and Finance - Brossura

Libro 20 di 40: Routledge New Works in Accounting History

Peasnell, K. V.

 
9781138970892: Clean Surplus: A Link Between Accounting and Finance

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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.

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Informazioni sull'autore

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

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9780815322511: Clean Surplus: A Link Between Accounting and Finance

Edizione in evidenza

ISBN 10:  0815322518 ISBN 13:  9780815322511
Casa editrice: Routledge, 1996
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