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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.
Gerald H. Lawson
| Author | Gerald H. Lawson |
| ISBN-13 | 9781136528194 |
| Publisher | Taylor & Francis |
| Publication Date | 10/28/2013 |
| Series | Routledge New Works in Accounting History |
| Page Count | 404 pages |
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