英国および米国における資本・利益概念
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This article considers the relationship between basic American concepts of the capital and profit and corporations. The characteristics of American concepts of the capital and profit are examined by comparing them to those of the UK. In accordance with the earlier research of Weiner (1928, 1929), Anglo-American dividend precedents are used. The US has a quantum concept of the capital, while the UK has a capital goods concept. Regarding the quantum concept, there is no particular correspondence between specific debit and credit items on a balance sheet. This is closely linked to problems in the separation of ownership and control in the modern corporations.
- 首都大学東京の論文
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