Published between 1965 and 1985 the papers in this collection
address the problem of using accounting data to estimate the
economic rate of return. The search for a solution to this problem
has been an important episode in the history of accounting thought.
The papers reprinted in this volume are the foundation of this
intellectual effort. Ten articles and six notes and comments are
reprinted here. Seven of the papers were published in UK journals
and the rest in US publications. Bringing them together in one book
will facilitate research on this important subject.
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