Clean Surplus: A Link Between Accounting and Finance

ISBN-13: 9780815322511 / Angielski / Twarda / 1996 / 324 str.

Richard Brief; Richard P. Brief

Opis

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

Spis treści

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

O autorze

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