Clean Surplus

A Link Between Accounting and Finance
Erscheinungsjahr 1996
ISBN: 978-0-8153-2251-1
Verlag: Routledge

Buch, Englisch, 324 Seiten, Format (B × H): 157 mm x 235 mm, Gewicht: 622 g

Reihe: Routledge New Works in Accounting History

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.

Autoren/Hrsg.

Brief, Richard P.

Peasnell, K. V.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Wirtschaftswissenschaften Wirtschaftswissenschaften Unternehmensgeschichte, Einzelne Branchen und Unternehmer

Inhaltsverzeichnis

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

Über Autor(innen)

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