Resource margin accounting: An elucidation and preliminary empirical testing

The aim of this paper is to describe “resource margin accounting” (RMA) as a valuation framework in strategic analysis. The paper defines RMA as an improved framework for valuation in competitive strategy, relative to existing value-added and cash flow methods. The framework was tested on a sample o...

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Bibliographic Details
Main Authors: JOHNSON, Peter, THOMAS, Howard
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2007
Subjects:
Online Access:https://ink.library.smu.edu.sg/lkcsb_research/3947
https://doi.org/10.1108/00251740710745052
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Institution: Singapore Management University
Language: English