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AN ECONOMIC ANALYSIS OF VALUE TO THE OWNER: A COMMENT
Author(s) -
Wright F.K.
Publication year - 1984
Publication title -
journal of business finance and accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.282
H-Index - 77
eISSN - 1468-5957
pISSN - 0306-686X
DOI - 10.1111/j.1468-5957.1984.tb00760.x
Subject(s) - value (mathematics) , economics , economic analysis , accounting , positive economics , classical economics , actuarial science , mathematics , statistics
While Ashton's analysis of the concept of value to the owner flows logically from his chosen assumptions, it does not invalidate the use made of that concept by accounting writers.