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.
General
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