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Clean Surplus on Hardback
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Clean Surplus

A Link Between Accounting and Finance
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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.

Author Biography:

Richard P. Brief (Edited by) K. V. Peasnell (Edited by)
Release date NZ
February 1st, 1996
Audiences
  • Further/Higher Education
  • General (US: Trade)
  • Postgraduate, Research & Scholarly
Contributors
  • Edited by K.V. Peasnell
  • Edited by Richard P. Brief
Pages
324
Dimensions
152x229x29
ISBN-13
9780815322511
Product ID
5245769

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