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

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

Accounting, Economics, and Law: A Convivium, 2024, vol. 14, issue 3, 369-372

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

Keywords: equity; net assets; residual claimant; supranormal profit (search for similar items in EconPapers)
JEL-codes: G21 M41 M48 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1515/ael-2022-0081

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