An Empirical Investigation Into the Security Market Effects of FASB Statement Number 94

An Empirical Investigation Into the Security Market Effects of FASB Statement Number 94 PDF Author: Inder Krishan Khurana
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 142

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An Empirical Investigation Into the Security Market Effects of FASB Statement Number 94

An Empirical Investigation Into the Security Market Effects of FASB Statement Number 94 PDF Author: Inder Krishan Khurana
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 142

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˜Anœ empirical investigation of the effects of statement of financial accounting standards no. 8 on security behavior

˜Anœ empirical investigation of the effects of statement of financial accounting standards no. 8 on security behavior PDF Author: Roland E. Dukes
Publisher:
ISBN:
Category :
Languages : en
Pages : 102

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Dissertation Abstracts International

Dissertation Abstracts International PDF Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 620

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American Doctoral Dissertations

American Doctoral Dissertations PDF Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 800

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Research, Standard Setting, and Global Financial Reporting

Research, Standard Setting, and Global Financial Reporting PDF Author: Mary E. Barth
Publisher: Now Publishers Inc
ISBN: 1601980086
Category : Business & Economics
Languages : en
Pages : 109

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Book Description
Research, Standard Setting, and Global Financial Reporting aids researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. Research, Standard Setting, and Global Financial Reporting describes the relation between research and standard-setting issues; explains how a variety of research designs can be used to address questions motivated by standard-setting issues, including valuation research and event studies; offers examples of research addressing a specific global standard-setting issue - use of fair value in measuring accounting amounts; offers further opportunities for future research on specific standard-setting topics by providing motivating questions relating to the major topics on the agendas of the FASB and IASB; explains how the IASB aims to achieve its mission of developing a single set of high quality accounting standards that are accepted worldwide; summarizes extant evidence on the relative quality of accounting amounts across global standard-setting regimes and whether global financial reporting is achievable or even desirable. Research, Standard Setting, and Global Financial Reporting examines opportunities for future research on issues related to globalization of financial reporting by identifying motivating questions that are potentially avenues for future research.

Handbook Of Financial Econometrics, Mathematics, Statistics, And Machine Learning (In 4 Volumes)

Handbook Of Financial Econometrics, Mathematics, Statistics, And Machine Learning (In 4 Volumes) PDF Author: Cheng Few Lee
Publisher: World Scientific
ISBN: 9811202400
Category : Business & Economics
Languages : en
Pages : 5053

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Book Description
This four-volume handbook covers important concepts and tools used in the fields of financial econometrics, mathematics, statistics, and machine learning. Econometric methods have been applied in asset pricing, corporate finance, international finance, options and futures, risk management, and in stress testing for financial institutions. This handbook discusses a variety of econometric methods, including single equation multiple regression, simultaneous equation regression, and panel data analysis, among others. It also covers statistical distributions, such as the binomial and log normal distributions, in light of their applications to portfolio theory and asset management in addition to their use in research regarding options and futures contracts.In both theory and methodology, we need to rely upon mathematics, which includes linear algebra, geometry, differential equations, Stochastic differential equation (Ito calculus), optimization, constrained optimization, and others. These forms of mathematics have been used to derive capital market line, security market line (capital asset pricing model), option pricing model, portfolio analysis, and others.In recent times, an increased importance has been given to computer technology in financial research. Different computer languages and programming techniques are important tools for empirical research in finance. Hence, simulation, machine learning, big data, and financial payments are explored in this handbook.Led by Distinguished Professor Cheng Few Lee from Rutgers University, this multi-volume work integrates theoretical, methodological, and practical issues based on his years of academic and industry experience.

Accounting discretion of banks during a financial crisis

Accounting discretion of banks during a financial crisis PDF Author: Mr.Luc Laeven
Publisher: International Monetary Fund
ISBN: 1451873549
Category : Business & Economics
Languages : en
Pages : 43

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Book Description
This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.

EBOOK: FINANCIAL STATEMENT ANA

EBOOK: FINANCIAL STATEMENT ANA PDF Author: WILD
Publisher: McGraw Hill
ISBN: 0077156838
Category : Business & Economics
Languages : en
Pages : 780

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EBOOK: FINANCIAL STATEMENT ANA

Environmental Costs and Liabilities

Environmental Costs and Liabilities PDF Author: Canadian Institute of Chartered Accountants
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160

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EBOOK: Financial Statement Analysis

EBOOK: Financial Statement Analysis PDF Author: SUBRAMANYAM
Publisher: McGraw Hill
ISBN: 1526864991
Category : Business & Economics
Languages : en
Pages : 816

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Book Description
EBOOK: Financial Statement Analysis