Market Valuation of Regulatory Assets in Public Utility Firms.
研究公用事业公司监管资产的市场估值，描述了费率监管过程及其对资产报告价值的影响，并追溯了监管会计的演变。
Abstract Examines the market valuation of regulatory assets in public utilities. Description of the rate regulation process; Effects of the process on reported values of assets; Evolution of regulatory accounting.