Eken, R.

surplus accounting income surplus flows surplus accounting flows value return value relevance interval model surplus items journal relevance information stock returns asset revaluations surplus income earning period goodwill write-offs accounting information dutch equity currency-translation differences netherland statement revaluation stock market asset 387–405 goodwill research result difference board shareholder market value paper write-off observation report section 10 years evidence panel number accounting research valuation currency-translation dutch accounting law component accounting flows study measure surplus accounting table income statement level association accumulation intervals accounting standards board ohlson coefficient accumulation t rit ¼ 10- year interval review variable accounting review statistic stock market surplus treatment easton issue university testing windows effect sample company