Aspects of the Economic Implications of Accounting

Aspects of the Economic Implications of Accounting

Forfatter: Gerald H. Lawson
Forlag: Taylor & Francis
Udgave: 1
Udgivelsesdato: 2013
ISBN: 9781138865525

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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.

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