Fair Value Measurements

Fair Value Measurements PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

Get Book Here

Book Description

Fair Value Measurements

Fair Value Measurements PDF Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

Get Book Here

Book Description


Security Analysis: The Classic 1934 Edition

Security Analysis: The Classic 1934 Edition PDF Author: Benjamin Graham
Publisher: McGraw Hill Professional
ISBN: 9780070244962
Category : Business & Economics
Languages : en
Pages : 762

Get Book Here

Book Description
Explains financial analysis techniques, shows how to interpret financial statements, and discusses the analysis of fixed-income securities and the valuation of stocks.

Accounting and Valuation Guide

Accounting and Valuation Guide PDF Author: AICPA
Publisher: John Wiley & Sons
ISBN: 1948306638
Category : Business & Economics
Languages : en
Pages : 605

Get Book Here

Book Description
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946, Financial Services —Investment Companies, (including private equity funds, venture capital funds, hedge funds, and business development companies). It features16 case studies that can be used to reason through real situations faced by investment fund managers, valuation specialists and auditors, this guide addresses many accounting and valuation issues that have emerged over time to assist investment companies in addressing the challenges in estimating fair value of these investments, such as: Unit of account Transaction costs Calibration The impact of control and marketability Backtesting

Incremental Information Content of Statement 33 Disclosures

Incremental Information Content of Statement 33 Disclosures PDF Author: William H. Beaver
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 124

Get Book Here

Book Description


Issues in Pension Economics

Issues in Pension Economics PDF Author: Zvi Bodie
Publisher: University of Chicago Press
ISBN: 9780226062846
Category : Business & Economics
Languages : en
Pages : 384

Get Book Here

Book Description
In the past several decades, pension plans have become one of the most significant institutional influences on labor and financial markets in the U.S. In an effort to understand the economic effects of this growth, the National Bureau of Economic Research embarked on a major research project in 1980. Issues in Pension Economics, the third in a series of four projected volumes to result from thsi study, covers a broad range of pension issues and utilizes new and richer data sources than have been previously available. The papers in this volume cover such issues as the interaction of pension-funding decisions and corporate finances; the role of pensions in providing adequate and secure retirement income, including the integration of pension plans with social security and significant drops in the U.S. saving rate; and the incentive effects of pension plans on labor market behavior and the implications of plans on labor market behavior and the implications of plans for different demographic groups. Issues in Pension Economics offers important empirical studies and makes valuable theoretical contributions to current thinking in an area that will most likely continue to be a source of controversy and debate for some time to come. The volume should prove useful to academics and policymakers, as well as to members of the business and labor communities.

Earnings Management

Earnings Management PDF Author: Joshua Ronen
Publisher: Springer Science & Business Media
ISBN: 0387257713
Category : Business & Economics
Languages : en
Pages : 587

Get Book Here

Book Description
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

The Global Financial Crisis

The Global Financial Crisis PDF Author: Hal S. Scott
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 210

Get Book Here

Book Description
This timely book offers a cutting-edge view of the global financial crisis by exploring the various statutory, regulatory, and policy responses to it. It focuses on the most recent developments and underlying policy issues. It is a valuable tool for anyone looking to understand the legal and regulatory factors implicated in the ongoing global credit crisis.

Evaluating the Financial Performance of Pension Funds

Evaluating the Financial Performance of Pension Funds PDF Author: Richard Hinz
Publisher: World Bank Publications
ISBN: 0821381601
Category : Business & Economics
Languages : en
Pages : 300

Get Book Here

Book Description
Countries around the world are increasingly relying on individual pension savings accounts to provide income in old age for their citizens. Although these funds have now been in place for several decades, their performance is usually measured using methods that are not meaningful in relation to this long-term objective. The recent global financial crisis has highlighted the need to develop better performance evaluation methods that are consistent with the retirement income objective of pension funds. Compiling research derived from a partnership among the World Bank, the Organisation for Economic Co-operation and Development (OECD), and three private partners, 'Evaluating the Financial Performance of Pension Funds' discusses the theoretical basis and key implementation issues related to the design of performance benchmarks based on life-cycle savings and investment principles. The book begins with an evaluation of the financial performance of funded pension systems using the standard mean variance framework. It then provides a discussion of the limitations inherent to applying these methods to pension funds and outlines the many other issues that should be addressed in developing more useful and meaningful performance measures through the formulation of pension-specific benchmark portfolios. Practical implementation issues are addressed through empirical examples of how such benchmarks could be developed. The book concludes with commentary and observations from several noted pension experts about the need for a new approach to performance measurement and the impact of the recent global financial crisis on pension funds.

Monetary and Financial Statistics Manual and Compilation Guide

Monetary and Financial Statistics Manual and Compilation Guide PDF Author: Mr.Jose M Cartas
Publisher: International Monetary Fund
ISBN: 1513579193
Category : Business & Economics
Languages : en
Pages : 450

Get Book Here

Book Description
This edition of Monetary and Financial Statistics Manual and Compilation Guide (Manual) updates and merges into one volume methodological and practical aspects of the compilation process of monetary statistics. The Manual is aimed at compilers and users of monetary data, offering guidance for the collection and analytical presentation of monetary statistics. The Manual includes standardized report forms, providing countries with a tool for compiling and reporting harmonized data for the central bank, other depository corporations, and other financial corporations.

Modeling Loan Commitments and Liquidity Crisis

Modeling Loan Commitments and Liquidity Crisis PDF Author: Sudheer Chava
Publisher:
ISBN:
Category :
Languages : en
Pages : 180

Get Book Here

Book Description