Abnormal Earnings
abnormal earnings approach
advanced clean surplus accounting methods
ARIMA Procedure
ARIMA Process
Capital Markets Research
Category=KJ
Clean Surplus
Clean Surplus Relation
Current Dividends
Current Operating Performance
double-entry accounting
Earnings Process
empirical finance research
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eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
equity valuation models
Extraordinary Items
Extreme Valuation Models
financial statement analysis
Government Printing Office
historical accounting theory
Mm Condition
Model II
Multiplicative Noise Terms
Non-transitory Elements
Ordinary Profit
Prior Period Adjustments
Residual Income
Risk Neutrality Assumption
Risk Neutrality Condition
United States Government Printing Office
Product details
- ISBN 9781138970892
- Weight: 453g
- Dimensions: 152 x 229mm
- Publication Date: 07 Dec 2015
- Publisher: Taylor & Francis Ltd
- Publication City/Country: GB
- Product Form: Paperback
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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.
Richard P. Brief (Edited by) K. V. Peasnell (Edited by)
