Construct · 1 fields · 1 citations

clean surplus relation: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
clean surplusrelation1 CONSTRUCTClean surplus relationOHLSON · FINANCIAL ACCOUNTING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Financial accounting

the condition that all changes in book equity other than transactions with owners pass through earnings, which underpins residual income valuation.

In financial accounting, clean surplus relation refers to the condition that all changes in book equity other than transactions with owners pass through earnings, which underpins residual income valuation. This meaning comes from Ohlson (1995) in Contemporary Accounting Research.[1]

Unit
Recovery means
Measured by

Next

Run it through the Collider, or take the citations with you.

See how clean surplus relation sits against neighbouring constructs in the Collider, or export every reference on this page in one click.

Open in ColliderExport BibTeXReport this entry

Nearby constructs

residual income model1 fields · 1 citationsanchor · a standalone constructbook1 fields · 1 citationsanchor · a standalone constructcondition2 fields · 2 citationsjingle · one word, two constructs

References

  1. Ohlson, J. A. (1995). Earnings, Book Values, and Dividends in Equity Valuation. Contemporary Accounting Research, 11(2), 661-687. https://doi.org/10.1111/j.1911-3846.1995.tb00461.x

Cited on this page?

Confirm your construct, or correct us.

If your work is cited behind one of these entries, you know better than we do whether we captured the meaning right. Confirm it, suggest an edit, or dispute it, and your name goes on the entry as an author who has checked it, linked to your ORCID.

Claim your construct