@article {Bierman64, author = {Harold Bierman, Jr.}, title = {Accounting for Valuation and Evaluation}, volume = {20}, number = {3}, pages = {64--67}, year = {1994}, doi = {10.3905/jpm.1994.64}, publisher = {Institutional Investor Journals Umbrella}, issn = {0095-4918}, URL = {https://jpm.pm-research.com/content/20/3/64}, eprint = {https://jpm.pm-research.com/content/20/3/64.full.pdf}, journal = {The Journal of Portfolio Management} }