First published in 1996, this book seeks to establish Gabriel A.D. Preinreich as an important accounting theorist and redress the neglect that his work has suffered despite its foundational importance to prominent areas of modern research. Two criteria were used to select the papers included in this volume — papers related to dividends, yield, valuation, goodwill and depreciation were selected while those that were primarily concerned with mathematical economics were omitted. The collected articles and other items were written between 1931 and 1944 and grouped into three sections: accounting from the investor’s viewpoint; valuation and goodwill; and depreciation.
Editor’s Note; Preface; Acknowledgments; Introduction; Accounting from the Investor’s Viewpoint; "Accounting Problems of the Unincorporated Investment Trust," Journal of Accountancy (May 1931), pp. 361-380 "Stock Yields, Stock Dividends and Inflation," The Accounting Review (December 1932), pp. 273-289 "The Fair Value and Yield of Common Stock," The Accounting Review (June 1936), pp. 130-140; Goodwill and Valuation; "The Law of Goodwill," The Accounting Review (December 1936), pp. 317-329 "Goodwill in Accountancy," Journal of Accountancy (July 1937), pp. 28-50 "Valuation and Amortization," The Accounting Review (September 1937), pp. 209-226 "Economic Theories of Goodwill," Journal of Accountancy (September 1939), pp. 169-180; The Depreciation Problem; "The Principles of Public Utility Valuation," The Accounting Review (June 1938), pp. 149-165 "Valuation and Depreciation," Journal of Accountancy (July 1938), pp. 46-48 "The Practice of Depreciation," by Gabriel A.D. Preinreich: Econometrica (July 1939), pp. 235-265 "Note on the Theory of Depreciation," Econometrica (January 1941), pp. 80-88 Book review of Robley Winfrey, Depreciation of Group Properties (Ames: Iowa State College Bulletin), in The Accounting Review (April 1944), pp. 207-209