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.

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Bibliographic Details

Title: Clean Surplus: A Link Between Accounting and Finance (Routledge New Works in Accounting History)
Publisher: Routledge
Publication Date: 1996
Language: English
ISBN 10: 0815322518
ISBN 13: 9780815322511
Binding: Hardcover
Condition: New

About this title

Synopsis

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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