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Keywords: Capital maintenance
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Journal Articles
Corporate Governance (2013) 13 (5): 498–510.
Published: 14 October 2013
... (whether that stock is part of its assets or is warehoused by a business partner). This is the concept of capital maintenance. Here we are encountering a long-standing accounting principle which states that earnings can be realised only when an organisation's capital has been maintained at a predetermined...

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