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Clean Surplus: A Link Between Accounting and Finance

by Richard P. Brief , K. V. Peasnell
Save 35% Save 35%
Current price ₹19,881.00
Original price ₹30,586.00
Original price ₹30,586.00
Original price ₹30,586.00
(-35%)
₹19,881.00
Current price ₹19,881.00

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Book cover type: Hardcover
  • ISBN13: 9780815322511
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Routledge
  • Publisher Imprint: Routledge
  • Publication Date:
  • Pages: 324
  • Original Price: GBP 235.0
  • Language: English
  • Edition: Reprint
  • Item Weight: 590 grams
  • BISAC Subject(s): Accounting / General

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.

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

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