Routledge Revivals: A Landmark in Accounting Theory (1996): The Work of Gabriel A.D. Preinreich

1st Edition

Richard P Brief

Routledge
Published November 30, 2016
Reference - 234 Pages
ISBN 9781138280816 - CAT# Y316025

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Summary

First published in 1996, this book seeks to establish Gabriel A.D. Preinreich as an important accounting theorist and redress the neglect that his work has suffered despite its foundational importance to prominent areas of modern research. Two criteria were used to select the papers included in this volume — papers related to dividends, yield, valuation, goodwill and depreciation were selected while those that were primarily concerned with mathematical economics were omitted. The collected articles and other items were written between 1931 and 1944 and grouped into three sections: accounting from the investor’s viewpoint; valuation and goodwill; and depreciation.

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