An Inflation Specification of an Accounting-based Valuation Model with Empirical Evidence from Mexican Accounting Disclosures

An Inflation Specification of an Accounting-based Valuation Model with Empirical Evidence from Mexican Accounting Disclosures PDF Author: Paquita Yolanda Davis
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 252

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An Inflation Specification of an Accounting-based Valuation Model with Empirical Evidence from Mexican Accounting Disclosures

An Inflation Specification of an Accounting-based Valuation Model with Empirical Evidence from Mexican Accounting Disclosures PDF Author: Paquita Yolanda Davis
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 252

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Book Description


Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 566

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Book Description
Abstracts of dissertations available on microfilm or as xerographic reproductions.

Using Fundamental Analysis of Mexican Inflation Accounting Disclosures to Explain Returns

Using Fundamental Analysis of Mexican Inflation Accounting Disclosures to Explain Returns PDF Author: Luis Felipe Juarez Valdes
Publisher:
ISBN:
Category :
Languages : en
Pages : 202

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Directory of Minority Ph.D. and M.F.A. Candidates and Recipients

Directory of Minority Ph.D. and M.F.A. Candidates and Recipients PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 174

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Accounting and Corporate Reporting

Accounting and Corporate Reporting PDF Author: Soner Gokten
Publisher: BoD – Books on Demand
ISBN: 953513549X
Category : Business & Economics
Languages : en
Pages : 342

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Book Description
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Business Analysis and Valuation

Business Analysis and Valuation PDF Author: Sue Joy Wright
Publisher:
ISBN: 9780170261951
Category : Business enterprises
Languages : en
Pages : 720

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Book Description
Business Analysis and Valuation has been developed specifically for students undertaking accounting Valuation subjects. With a significant number of case studies exploring various issues in this field, including a running chapter example, it offers a practical and in-depth approach. This second edition of the Palepu text has been revitalised with all new Australian content in parts 1-3, making this edition predominantly local, while still retaining a selection of the much admired and rigorous Harvard case studies in part 4. Retaining the same author team, this new edition presents the field of valuation accounting in the Australian context in a clear, logical and thorough manner.

Empirical Tests on the Impact of Inflation Accounting on Share Price Movement

Empirical Tests on the Impact of Inflation Accounting on Share Price Movement PDF Author: Abdel Radi Oshra Miro
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Locating Accounting in Its National Context

Locating Accounting in Its National Context PDF Author: Stefano Zambon
Publisher: FrancoAngeli
ISBN: 9788846439543
Category : Business & Economics
Languages : en
Pages : 244

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Fair Value Accounting, Historical Cost Accounting, and Systemic Risk

Fair Value Accounting, Historical Cost Accounting, and Systemic Risk PDF Author: Michael D. Greenberg
Publisher:
ISBN: 9780833083661
Category : Fair value
Languages : en
Pages : 86

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Book Description
Fair value accounting (FVA) refers to the practice of updating the valuation of assets or securities on a regular basis, ideally by reference to current prices for similar assets or securities established in the context of a liquid market; historical cost accounting (HCA) instead records the value of an asset as the price at which it was originally purchased. In the wake of the 2008 financial crisis, conflicting arguments have been made about the contributions of valuation approaches in triggering the crisis. This report investigates and clarifies the relationship between these two accounting approaches and risks to the financial system. The authors examine the risk implications of FVA and HCA in the various situations in which each is used; assess the role that these accounting approaches have played historically in financial crises, including the 2008 financial crisis, the savings and loan crisis of the 1980s, and the less developed country debt crisis of the 1970s; and explore insights about systemic risk that can be gleaned from better understanding the accounting approaches. The authors find that FVA was probably not a primary driver of the 2008 crisis. Moreover, they suggest that neither FVA nor HCA is objectively "better" than the other. Instead, both accounting approaches can provide useful information for different contexts when applied rigorously, but when they are implemented poorly or when regulatory oversight is weak, both FVA and HCA can produce misleading information that can increase systemic risk across the financial sector. The authors conclude with a series of recommendations for how FVA and HCA, and the financial information that both methods generate, can be improved to better protect against systemic risk to the banking sector in the future.

Accounting for Changing Prices

Accounting for Changing Prices PDF Author: Daniel L. Jensen
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 228

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Book Description