{"title":"Introduction: Who Are Residual Claimants on a Company’s Net Assets?","authors":"Y. Fukui","doi":"10.1515/ael-2022-0081","DOIUrl":null,"url":null,"abstract":"Abstract Two papers on the nature of equity and its implication for accounting and public policy are introduced.","PeriodicalId":0,"journal":{"name":"","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1515/ael-2022-0081","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Abstract Two papers on the nature of equity and its implication for accounting and public policy are introduced.