THE CONCEPT AND COMPUTATION OF EARNED ECONOMIC INCOME: A REPLY
回应Skinner对作者先前提出的已赚取经济收入(EEI)分析的四点批评,指出其中三点批评在EEI分析框架内不成立,部分接受第四点批评。
Skinner criticises the present author for (a) failing to discuss IRR methods, (b) placing too much reliance on the matching principle, (c) developing a procedure with the same defects as conventional accounting methods, and (d) overlooking relevant prior work. Although it does not affect the EEI analysis, (d) is in part accepted. Criticisms (a) to (c) are not however well founded within the context of the EEI analyses to date.