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Professor Anthony suggests that the cost of equity should be taken into account and allocated to operations like other costs. Anthony argues that accounting principles concerning interest should he identical to accounting principles concerning economics and that accounting for the cost of capital wo...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
1996-09-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Online Access: | https://acctgrev.ut.ac.ir/article_17009_99927fa6c4688f4180d17a6e2c9dca34.pdf |