Dirty surplus accounting flows and valuation errors

Abacus

Volumn 42, Issue 3-4, 2006, Pages 302-344

  Isidro, Helena ^a   O'Hanlon, John ^b   Young, Steven ^c  

^a INSTITUTO UNIVERSITÁRIO DE LISBOA ISCTE IUL   (Portugal)

^b LANCASTER UNIVERSITY   (United Kingdom)

^c LANCASTER UNIVERSITY   (United Kingdom)

Author keywords

Accounting; Clean surplus relationship; Dirty surplus accounting; Valuation

Indexed keywords

EID: 33750020940     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.2006.00203.x     Document Type: Article

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