Clean Surplus Clean Surplus
Routledge New Works in Accounting History

Clean Surplus

A Link Between Accounting and Finance

Richard P. Brief & K. V. Peasnell
    • $59.99
    • $59.99

Publisher Description

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.

GENRE
Business & Personal Finance
RELEASED
2013
September 13
LANGUAGE
EN
English
LENGTH
324
Pages
PUBLISHER
Taylor & Francis
SELLER
Taylor & Francis Group
SIZE
3.9
MB

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