Accounting and Finance: Capital and Cost in Economics

Lewin, Peter; Cachanosky, Nicolas

doi:10.2139/ssrn.3848142

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Accounting and Finance: Capital and Cost in Economics

11 Pages Posted: 19 May 2021

See all articles by Peter Lewin

Peter Lewin

University of Texas at Dallas - School of Management - Department of Finance & Managerial Economics

Nicolas Cachanosky

University of Texas at El Paso; American Institute for Economic Research; UCEMA Friedman-Hayek Center for the Study of a Free Society

Date Written: May 17, 2021

Abstract

This paper discusses the implications of considering capital in financial or market value terms rather than as a collection of productive assets. We emphasize potential areas of research from this conception of capital.

Keywords: Capital, capital theory, cost, finance, accounting

JEL Classification: E0, G0

Suggested Citation: Suggested Citation

Lewin, Peter and Cachanosky, Nicolas, Accounting and Finance: Capital and Cost in Economics (May 17, 2021). Available at SSRN: https://ssrn.com/abstract=3848142 or http://dx.doi.org/10.2139/ssrn.3848142