Clean Surplus : A Link Between Accounting and Finance
Book Details
Format
Hardback or Cased Book
Book Series
Routledge New Works in Accounting History
ISBN-10
0815322518
ISBN-13
9780815322511
Publisher
Taylor & Francis Inc
Imprint
Routledge
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Feb 1st, 1996
Print length
324 Pages
Weight
760 grams
Product Classification:
Accounting
Ksh 39,600.00
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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.
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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