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Introduction: Who Are Residual Claimants on a Company’s Net Assets?

Author

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  • Fukui Yoshitaka

    (Graduate School of International Management, Aoyama Gakuin University, 4-4-25 Shibuya, Shibuya-ku, Tokyo, 1508366, Japan)

Abstract

Two papers on the nature of equity and its implication for accounting and public policy are introduced.

Suggested Citation

  • Fukui Yoshitaka, 2024. "Introduction: Who Are Residual Claimants on a Company’s Net Assets?," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 14(3), pages 369-372.
    • Handle: RePEc:bpj:aelcon:v:14:y:2024:i:3:p:369-372:n:1005
    DOI: 10.1515/ael-2022-0081
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    More about this item

    Keywords

    equity; net assets; residual claimant; supranormal profit;
    All these keywords.

    JEL classification:

    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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