Corporate sustainability and the market pricing of accounting numbers

Accounting Fraud and the Pricing of Corporate

We provide a method for modelling accounting distortions and their impact on the value of corporate liabilities. Our model is able to account for both small noise (estimate errors) and large mis-representations (deliberate fraud). Such a methodology is then applied to structural pricing models, in the spirit of Merton (1974). It turns out that accounting distortions may be a relevant factor in ...

Pricing Emerging Market Corporate Bonds

Exploring Corporate Practices in Management Accounting for Sustainability

business with COnFiDenCe icaew.com/academic iCAew promotes and funds, through its charitable trusts, high-quality independent academic research of interest to the accountancy profession and the wider business community. this publication was produced with the help of a grant from iCAew's charitable trusts. these trusts support educational projects in accountancy and related subjects. All researc...

pricing unemployment insurance : the case of iran

employees always concern about losing their job , or in other word , losing their income resources. for this purpose, every government requires strong system for covering these concerns. the unemployment insurance (ui) program’s can be used for achieving this goal. in this thesis, we price ui based on the insurance history of employee and the duration of being unemployed. we use the weibull dis...

the evaluation and comparison of two esp textbooks available on the iranian market for teaching english to the students of medicine

abstract this study evaluated and compared medical terminology and english for the students of medicine (ii) as two representatives of the textbooks available on the iranian market for teaching english to the students of medicine. this research was performed on the basis of a teacher’s and a number of students’ attitudes and the students’ needs analysis for two reasons: first, to investigate...