%0 Journal Article %A Harold Bierman, Jr. %T Accounting for Valuation and Evaluation %D 1994 %R 10.3905/jpm.1994.64 %J The Journal of Portfolio Management %P 64-67 %V 20 %N 3 %U https://jpm.pm-research.com/content/iijpormgmt/20/3/64.full.pdf