Melcher, Beatrice. Stockholders' equity by Beatrice Melcher. - New York American Institute of Certified Public Accountants 1973. - xv, 355p. \c 23cm. - Accounting research study no. 15. . Bibliography: p. 327-341 LCCN: 74-157763 Subjects--Topical Terms: Corporations--Accounting.Corporations--Valuation.