search query: @author Stark, A. W. / total: 16
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| Author: | Stark, A. W. |
| Title: | The impact of irreversibility, uncertainty and timing options on deprival valuations and the detection of monopoly profits |
| Journal: | Accounting and Business Research
1997 : WINTER, VOL. 28:1, p. 40-52 |
| Index terms: | ACCOUNTING THEORIES ASSETS |
| Language: | eng |
| Abstract: | The paper presented has two purposes. The first is to derive rules identifying the deprival value of an asset. The second is to consider whether accounting rates of return employing the deprival value rules can be developed to help in the detection of monopoly profits in certain circumstances. The 'new' deprival value rules for an asset differ from the 'conventional' ones. There are examples provided. |
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