in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …

it from four main perspectives: financial, microeconomic, axiomatic, accounting. Implications for asset valuation … for measuring performance with either paradigm; the average accounting rate of return is shown to be more reliable than …

it from four main perspectives: financial, microeconomic, axiomatic, accounting. Implications for asset valuation … for measuring performance with either paradigm; the average accounting rate of return is shown to be more reliable than …

European, national and autonomous environments; the national and international accounting methods; and the economic …

bill, sale of the energy exceeding consumptions). In this work, we use an accounting-and-finance model to calculate the …

, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be … soundly employed in real-life applications as a tool for rewarding managers as well as for appraising firms. Firm value is … aggregation property is particular important for highlighting the link between accounting values and market values. A numerical …