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"An introduction to the fundamentals of accounting and how it is used that will help students apply accounting as a usable, everyday business tool. It adopts an intuitive, informal approach to describe basic principles - what they are, why they exist and how they are used - to help students see...
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DeAngelo and DeAngelo (2006) (D&D hereafter) argue that ‘payout policy is not irrelevant and investment is not the sole determinant of value, even in frictionless markets.' We first re-examine their critique using M&M's (1961) multiperiod valuation framework and identify non-essential...
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