Accounting based valuation formulae

نویسندگان
چکیده

برای دانلود رایگان متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

Accrual Accounting, Informational Sufficiency, and Equity Valuation

This paper studies accrual accounting and equity valuation in the context of a firm that makes repeated and overlapping investments in productive capacity. The analysis identifies a particular accrual accounting (depreciation) rule which is termed replacement cost accounting because the book value of existing capacity assets is set equal to the value that such assets would have if a competitive...

متن کامل

State Prices Implicit in Valuation Formulae for Derivative Securities∗

Derivative assets analysis usually takes a model of the underlying price process as given and attempts to value derivative securities relative to that model. This paper studies the following “inverse” problem: given a valuation formula for a derivative asset, what can be inferred about the underlying asset price process? Assuming continuous sample paths, we show that a sufficiently regular pric...

متن کامل

prioritizing human resource accounting criteria based on valuation approach in industrial equipment and machinery industry

with the increasing competition among companies and basic revise is essential staffing as a strategic factor and management needs and stakeholders organization to decision-making accountants noted the importance of measuring human value. the information was expressed as human resource accounting. the main discussion as to whether humans fit the traditional definition of assets, and how to measu...

متن کامل

Accounting Firm Reputation and Company Valuation Practices: The UK Evidence

Moizer (1997) summarises the evidence on audit firm reputation in financial communities, noting that there is considerable evidence that Big Six firms are differentiated from other firms. These audit firms are the same group of firms we refer to as “professional accountancy firms” in the context of their more general role in providing a range of accountancy services. In this paper, we argue tha...

متن کامل

On the Accounting Valuation of Employee Stock Options

In its Exposure Draft, "Accounting for Stock-based Compensation," FASB proposes that either the Black-Scholes or binomial option pricing model be used to expense employee stock options, and that the value of these options be measured on their grant date with typically modest ex-post adjustment. This brings the accounting profession squarely up against the Scylla of imposing too narrow a set rul...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Brazilian Business Review

سال: 2007

ISSN: 1808-2386

DOI: 10.15728/bbr.2007.4.2.1