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.
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Richard P. Brief (Edited by) K. V. Peasnell (Edited by)
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Zustand: Good. This is an ex-library book and may have the usual library/used-book markings inside.This book has hardback covers. In good all round condition. No dust jacket. Please note the Image in this listing is a stock photo and may not match the covers of the actual item,700grams, ISBN:0815322518. Artikel-Nr. 3958738
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Zustand: Sehr gut. Zustand: Sehr gut | Seiten: 324 | Sprache: Englisch | Produktart: Bücher | 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. Artikel-Nr. 1228422/202
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Hardcover. Zustand: Brand New. reprint edition. 291 pages. 9.50x6.50x1.00 inches. In Stock. Artikel-Nr. x-0815322518
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Zustand: New. Considers the theoretical and empirical implications of clean surplus, an analytic relationship used since the late 19th century to derive a method to value goodwill by discounting residual earnings. Places recent research in historical context by presenting 22 papers published or delivered between Editor(s): Peasnell, K. V. Series: Routledge New Works in Accounting History. Num Pages: 324 pages, illustrations. BIC Classification: KFC. Category: (G) General (US: Trade); (UF) Further/Higher Education; (UP) Postgraduate, Research & Scholarly. Dimension: 229 x 152 x 29. Weight in Grams: 589. . 1996. 1st Edition. hardcover. . . . . Books ship from the US and Ireland. Artikel-Nr. V9780815322511
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