Richard P. Brief,
K. V. Peasnell
Clean Surplus
A Link Between Accounting and Finance
Paperback Engels 2015 9781138970892Levertijd ± 11 werkdagen
Gratis verzonden
Samenvatting
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.
Specificaties
ISBN13:9781138970892
Taal:Engels
Bindwijze:Paperback
Aantal pagina's:324
Uitgever:Taylor & Francis Ltd
Hoofdrubriek:Algemeen management, Algemeen management
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Inhoudsopgave
Historical Perspective, Analytical Properties of Clean Surplus Equation, The Theory of the Clean Surplus Equation, Implications for Empirical Research.
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