1st Edition
Clean Surplus A Link Between Accounting and Finance
324 Pages
by
Routledge
324 Pages
by
Routledge
324 Pages
by
Routledge
Also available as eBook on:
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... Read more
Historical Perspective, Analytical Properties of Clean Surplus Equation, The Theory of the Clean Surplus Equation, Implications for Empirical Research.
Biography
Richard P. Brief (Edited by) K. V. Peasnell (Edited by)
