Income and Value Measurement

Income and Value Measurement PDF Author: Thomas Alexander Lee
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 532

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Book Description

Income and Value Measurement

Income and Value Measurement PDF Author: Thomas Alexander Lee
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 532

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Book Description


Applied Financial Accounting and Reporting

Applied Financial Accounting and Reporting PDF Author:
Publisher: Mittal Publications
ISBN: 9788170996279
Category :
Languages : en
Pages : 340

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Book Description


Valuation Approaches and Metrics

Valuation Approaches and Metrics PDF Author: Aswath Damodaran
Publisher: Now Publishers Inc
ISBN: 1601980140
Category : Business & Economics
Languages : en
Pages : 102

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Book Description
Valuation lies at the heart of much of what we do in finance, whether it is the study of market efficiency and questions about corporate governance or the comparison of different investment decision rules in capital budgeting. In this paper, we consider the theory and evidence on valuation approaches. We begin by surveying the literature on discounted cash flow valuation models, ranging from the first mentions of the dividend discount model to value stocks to the use of excess return models in more recent years. In the second part of the paper, we examine relative valuation models and, in particular, the use of multiples and comparables in valuation and evaluate whether relative valuation models yield more or less precise estimates of value than discounted cash flow models. In the final part of the paper, we set the stage for further research in valuation by noting the estimation challenges we face as companies globalize and become exposed to risk in multiple countries.

Value and Profit

Value and Profit PDF Author: Geoffrey Whittington
Publisher: Cambridge University Press
ISBN: 1108508464
Category : Business & Economics
Languages : en
Pages : 367

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Book Description
The measurement methods used in financial accounting affect our perception of the value and performance of businesses by determining the amount of reported profit or loss and the resources of the business. Thus, measurement affects shareholders and other stakeholders in the business. It has even been suggested that the world financial crisis of 2007–2010 was partly due to the mis-measurement of financial instruments. In this book, Geoffrey Whittington provides a unique survey of the theory and practice of measurement in financial accounts. It seeks to define and illustrate alternative methods, using simple numerical examples, and to analyse their theoretical properties. Also, it summarises extensive empirical evidence and the historical development of ideas and practice. It is essential reading for advanced undergraduate and postgraduate students studying financial accounting, as well as practitioners and policy-makers concerned with accounting standards.

Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting)

Towards a Theory and Practice of Cash Flow Accounting (RLE Accounting) PDF Author: T. A. Lee
Publisher: Routledge
ISBN: 1317963180
Category : Business & Economics
Languages : en
Pages : 406

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Book Description
This book concerns developments in the history of one accounting idea. It discusses cash flow accounting and, as such, relates what can only be described as a ‘recycled’ accounting problem. Cash flow accounting is the oldest form of monetary accounting, preceding the now conventional accrual and allocation-based accounting. Largely ignored in accounting literature since the early 1950s, this collection concentrates on Lee’s work and provides the reader not only with a relevant selection of his writings on the subject since 1971, but also with a structured collection that explains the way in his thinking has developed on the subject and focuses on relevant influences.

The Theory and Measurement of Business Income

The Theory and Measurement of Business Income PDF Author: Edgar O. Edwards
Publisher: Univ of California Press
ISBN:
Category : Business cycle
Languages : en
Pages : 344

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Book Description


Twentieth Century Accounting Thinkers (RLE Accounting)

Twentieth Century Accounting Thinkers (RLE Accounting) PDF Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134707029
Category : Business & Economics
Languages : en
Pages : 441

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Book Description
When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe.

Studies in Cash Flow Accounting and Analysis (RLE Accounting)

Studies in Cash Flow Accounting and Analysis (RLE Accounting) PDF Author: G. H. Lawson
Publisher: Routledge
ISBN: 1317976010
Category : Business & Economics
Languages : en
Pages : 326

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Book Description
The fourteen papers in this volume, both unpublished and originally published between 1981 and 1990 offer a comprehensive selection of G. H. Lawson’s work and discuss the following: assessing economic performance ownership value creation pricing of non-competitive government contracts valuation of a business measurement of corporate performance according to cash flow.

Valuation

Valuation PDF Author: McKinsey & Company Inc.
Publisher: John Wiley & Sons
ISBN: 0470889934
Category : Business & Economics
Languages : en
Pages : 860

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Book Description
The number one guide to corporate valuation is back and better than ever Thoroughly revised and expanded to reflect business conditions in today's volatile global economy, Valuation, Fifth Edition continues the tradition of its bestselling predecessors by providing up-to-date insights and practical advice on how to create, manage, and measure the value of an organization. Along with all new case studies that illustrate how valuation techniques and principles are applied in real-world situations, this comprehensive guide has been updated to reflect new developments in corporate finance, changes in accounting rules, and an enhanced global perspective. Valuation, Fifth Edition is filled with expert guidance that managers at all levels, investors, and students can use to enhance their understanding of this important discipline. Contains strategies for multi-business valuation and valuation for corporate restructuring, mergers, and acquisitions Addresses how you can interpret the results of a valuation in light of a company's competitive situation Also available: a book plus CD-ROM package (978-0-470-42469-8) as well as a stand-alone CD-ROM (978-0-470-42457-7) containing an interactive valuation DCF model Valuation, Fifth Edition stands alone in this field with its reputation of quality and consistency. If you want to hone your valuation skills today and improve them for years to come, look no further than this book.

Financial Reporting

Financial Reporting PDF Author: D A V I D ALEXANDER
Publisher: Springer
ISBN: 1489971181
Category : Business & Economics
Languages : en
Pages : 474

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Book Description