Progress and Poverty in Current Literature on Valuation

James C. Bonbright

The Quarterly Journal of Economics, 1926, vol. 40, issue 2, 295-328

Abstract: The publications reviewed: Bauer, Lyndon, Maltbie, Nash, Raymond. — I. Retrospective and prospective regulation as affecting the basis of valuation, 297. — II. Valuation as a means of controlling profits and as a means of controlling charges, 302. — III. The market value fallacy in the determination of "fair value," 307. — IV. Consistency in the development of a valuation theory, 314. — V. Conclusions, 325.

Date: 1926
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