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| Author: | Arya, A. (et al.) |
| Title: | Depreciation in a model of probabilistic investment |
| Journal: | European Accounting Review
2002 : VOL. 11:4, p. 681-697 |
| Index terms: | Accounting Depreciation Investment Models |
| Language: | eng |
| Abstract: | This paper presents a setting in which the best accounting aggregation rule arises naturally, resembles observed depreciation schedules, and proceeds recursively in a manner analogous to an outlined stock-flow updating process. |
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