Clean surplus: a link between accounting and finance
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York [u.a.]
Garland
1996
|
| Schriftenreihe: | New works in accounting history
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXII, 291 S. graph. Darst. |
| ISBN: | 0815322518 |
Internformat
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| 650 | 4 | |a Goodwill (Commerce) | |
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Datensatz im Suchindex
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| adam_text | Contents
Introduction ix
Acknowledgments xxxi
Historical Perspective
Lawrence R. Dicksee, Auditing, Authorized American
Edition, ed. Robert H. Montgomery (New York
1905). Reprinted by Arno Press (New York, 1976),
pp. 307-308 3
A. Lowes Dickinson, IV, Form of Accounts, in
Accounting Practice and Procedure, The
American Association of Public Accountants
Twenty-First Anniversay Year-Book (1908),
pp. 201-205; and Items Properly Chargeable to
Profit and Loss, in Accounting Practice and
Procedure (New York: The Ronald Press
Company, 1914), pp. 65-67 4
William A. Paton and Russel A. Stevenson, Principles
of Accounting (Ann Arbor, Michigan: The Ann
Arbor Press, 1916). Reprinted by Arno Press
(New York 1976), p. 183 10
v
W. A. Paton, Accounting Theory (New York: The
Ronald Press Company 1922), p. 187 11
W. A. Paton, Shortcomings of Present-Day Financial
Statements, journal of Accountancy (February
1934), pp. 127-128 12
Federal Reserve Board, [ Uniform Accounts ],
Federal Reserve Bulletin (April 1,1917), p. 284 13
Federal Reserve Board, Verification of Financial
Statements (revised) (Washington, D. C: United
States Government Printing Office 1929), p. 26 14
George O. May, Eating Peas with Your Knife,
Journal of Accountancy (January 1937), p. 17
and pp. 21-22 15
A. C. Littleton, The Integration of Income and
Surplus Statements, Journal of Accountancy
(January 1940), pp. 30-40 17
Arthur Andersen Co., Section 4, Significance of
Net Income, Accounting and Reporting
Problems of the Accounting Profession, 2nd ed.
(1962), pp. 39-44 29
Jack E. Kiger and Jan R. Williams, An Emerging
Concept of Income Presentation, The
Accounting Historians Journal (Fall 1977),
pp. 63-77 37
Eamonn Walsh, Clean Surplus Accounting
1975-1995 (1995), unpublished paper,
New York University, 7 pp. 55
vi
Analytical Properties of
Clean Surplus Equation
Gabriel A. D. Preinreich, The Fair Value and Yield of
Common Stock, The Accounting Review (January
1936), pp. 130-132 67
Edgar O. Edwards and Philip W. Bell, Chapter II,
Core of the Theory, The Theory and
Measurement of Business Income (Berkeley:
University of California Press 1961), pp. 48-54
and pp. 66-69 71
J. A. Kay, Accountants, Too, Could Happy in the
Golden Age: The Accountants Rate of Profit and
the Internal Rate of Return, Oxford Economic
Papers (November 1976), pp. 447-460 85
K. V. Peasnell, Some Formal Connections Between
Economic Values and Yields and Accounting
Numbers, Journal of Business Finance
Accounting (Autumn 1982), pp. 361-381 101
J. R. Franks and S. D. Hodges, The Meaning of
Accounting Numbers in Target Setting and
Performance Measurement: Implications for
Managers and Regulators, (1984), unpublished
paper, London Business School, 16 pp. 125
Richard P. Brief and Raef A. Lawson, The Role of
the Accounting Rate of Return in Financial
Statement Analysis, The Accounting Review
(April 1992), pp. 411-426 145
vii
The Theory of the Clean Surplus Equation ;
i
James A. Ohlson, Accounting Earnings, Book Value,
and Dividends: The Theory of the Clean Surplus
Equation (Part I) (January 1989), unpublished
paper, Columbia University, 59 pp. 165
Implications for Empirical Research
Stephen H. Penman, Return to Fundamentals,
Journal of Accounting, Auditing and Finance
(Fall 1992), pp. 465^83 233
J. O Hanlon, Return/Earnings Regressions and
Residual Income: Empirical Evidence,
Journal of Business Finance Accounting
(January 1995), pp. 53-66 253
Victor L. Bernard, The Feltham-Ohlson Framework:
Implications for Empiricists, Contemporary
Accounting Research (Spring 1995),
forthcoming 269
viii
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| id | DE-604.BV035979874 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:08:56Z |
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| isbn | 0815322518 |
| language | English |
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| publishDate | 1996 |
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| spelling | Clean surplus a link between accounting and finance ed. by Richard P. Brief ... New York [u.a.] Garland 1996 XXXII, 291 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier New works in accounting history Accountancy Accounting gtt Economische waarde gtt Goodwill gtt Clean surplus (Accounting) Goodwill (Commerce) Brief, Richard P. edt HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018873810&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Clean surplus a link between accounting and finance Accountancy Accounting gtt Economische waarde gtt Goodwill gtt Clean surplus (Accounting) Goodwill (Commerce) |
| title | Clean surplus a link between accounting and finance |
| title_auth | Clean surplus a link between accounting and finance |
| title_exact_search | Clean surplus a link between accounting and finance |
| title_full | Clean surplus a link between accounting and finance ed. by Richard P. Brief ... |
| title_fullStr | Clean surplus a link between accounting and finance ed. by Richard P. Brief ... |
| title_full_unstemmed | Clean surplus a link between accounting and finance ed. by Richard P. Brief ... |
| title_short | Clean surplus |
| title_sort | clean surplus a link between accounting and finance |
| title_sub | a link between accounting and finance |
| topic | Accountancy Accounting gtt Economische waarde gtt Goodwill gtt Clean surplus (Accounting) Goodwill (Commerce) |
| topic_facet | Accountancy Accounting Economische waarde Goodwill Clean surplus (Accounting) Goodwill (Commerce) |
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