Clean Surplus (eBook, ePUB)

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

• Format: ePub

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 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.

---

Dieser Download kann aus rechtlichen Gründen nur mit Rechnungsadresse in A, B, BG, CY, CZ, D, DK, EW, E, FIN, F, GR, HR, H, IRL, I, LT, L, LR, M, NL, PL, P, R, S, SLO, SK ausgeliefert werden.

Produktdetails

• Verlag: Taylor & Francis eBooks
• Seitenzahl: 324
• Erscheinungstermin: 13. September 2013
• Englisch
• ISBN-13: 9781135609498
• Artikelnr.: 39729470

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.