已赚取经济收入的概念与计算:一个回应

THE CONCEPT AND COMPUTATION OF EARNED ECONOMIC INCOME: A REPLY

Journal of Business Finance & Accounting · 1993
被引 2
人大 A-ABS 3

中文导读

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。

Abstract

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.

已获经济收入内部收益率配比原则会计方法