Clean Surplus (eBook, PDF)

A Link Between Accounting and Finance
Redaktion: Brief, Richard P.; Peasnell, K. V.

• Format: PDF

Produktbeschreibung

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.

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Produktdetails

• Verlag: Taylor & Francis
• Seitenzahl: 324
• Erscheinungstermin: 13. September 2013
• Englisch
• ISBN-13: 9781135609429
• Artikelnr.: 39909148

Autorenporträt

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

Inhaltsangabe

Historical Perspective
Analytical Properties of Clean Surplus Equation
The Theory of the Clean Surplus Equation
Implications for Empirical Research.