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Market Valuation of Regulatory Assets in Public Utility Firms.

Martha L. Loudder; Inder K. Khurana

The Accounting Review 1996

Examines the market valuation of regulatory assets in public utilities. Description of the rate regulation process; Effects of the process on reported values of assets; Evolution of regulatory accounting.

DOI
10.2308/tar-9608042312
Volume
71 (3)
Pages
357-373
Language
en
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