Issues facing valuation for fi xed assets tax

Investor Sentiment and Assets Valuation

Using the Chinese stock market data as sample, this paper investigates the impact of investor sentiment on the assets valuation. In order to classify stocks objectively, our sample stocks are sorted by double indicators (B/M and PE). In the portfolio, we find stocks with low B/M and high PE are sensitive to investor sentiment, which are considered to be costly to arbitrage. Investor sentiment h...

Valuation of tax expense

Both intuition and empirical evidence suggest that higher revenues increase value whereas higher expenses, including higher tax expense, decrease value. Some prior research, however, suggests that higher tax expense may be good news, despite the resulting reduction in after-tax earnings. We conduct a comprehensive investigation and find that surprises in both the current and deferred components...

Valuation of Deferred Tax Assets from a Net Operating Loss Carryover

approximate fi xed point theorems for geraghty-contractions

the purpose of this paper is to obtain necessary and suffcient conditionsfor existence approximate fi xed point on geraghty-contraction. in this paper,de nitions of approximate -pair fi xed point for two maps tα , sα and theirdiameters are given in a metric space.

Valuation of Near-Market Endogenous Assets∗

For many kinds of assets, the growth rate of the real asset stock is a nonlinear function of the economic owner’s decision whether to invest or extract the asset. Examples within the economy are primarily biological assets, both privately owned (such as those found in aquaculature and agriculture) and publicly owned or regulated (such as fish stocks, and in some case, timber stocks.) Optimal ex...