Aspects of the Economic Implications of Accounting

Name: Aspects of the Economic Implications of Accounting
Author: Gerald H. Lawson

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Paperback, 404 blz. | Engels

Taylor & Francis | 1e druk, 2015

ISBN13: 9781138865525

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Taylor & Francis 1e druk, 2015 9781138865525

Onderdeel van serie Routledge New Works in Accounting History

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This monograph is concerned with individual, though related, aspects and economic implications of historic cost (HC) accounting indices. The conceptual basis of the model that is advocated as a yardstick for assessing such implications, including potential corporate financial policy consequences, namely, a multiperiod cash flow-market value (CF-MV) model, is elaborated and evaluated at some length.