The Sign-Normalized Position Ledger (De-Conflating the Double-Entry General Ledger)

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Yu Wang
DOI: 10.2139/ssrn.6266538
Cited by: 0

Fields of Study & Subjects

Accounting Theory and Financial Reporting Decision Support System Applications Accounting and Organizational Management

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Language
EN
Document type
Preprint