نتایج جستجو برای: for measuring systematic risk and accounting conservatism
تعداد نتایج: 19179208 فیلتر نتایج به سال:
We examine the effect of lending banks’ board representation (affiliated banker on board, or AFB) on conservative accounting. We argue that private information obtained through board representation enhances the monitoring and the influence of lenders and therefore reduces their demand for conservatism-facilitated debt contracting. Consistent with our hypothesis, we find that conservatism is mar...
چگونگی اندازه گیری و دخیل نمودن ریسک، یکی از مباحث چالش برانگیز در مدلهای ارزشیابی سهام میباشد. در این مقاله اثربخشی دو روش متفاوت از اندازه گیری ریسک مورد مقایسه قرار گرفته است. در روش اول بر مبنای مدل شاخصهای حسابداری ریسک، کوواریانس خصوصیات بنیادی شرکت از جمله سود حسابداری و بازده مازاد حقوق صاحبان سهام با عوامل بازار مربوطه به عنوان تعدیل ریسک در مدل ارزشیابی وارد گردیده و با ارزش فعلی ب...
Recent studies show that regression-based estimates of accounting conservatism reflect both differences in the asymmetric recognition of bad news and differences in asset composition. In particular, a firm’s market value and returns reflect both assetsin-place and expected future rents, while book values tend to reflect only assets-in-place. We propose two tests that remove the effect of asset ...
In traditional data envelopment analysis (DEA) the uncertainty of inputs and outputs is not considered when evaluating the performance of a unit. In other words, effects of uncertainty on optimality and feasibility of models are ignored. This paper introduces a new model for measuring the efficiency of decision making units (DMUs) having interval inputs and outputs. The proposed model is based ...
attempts have been made to study the thermodynamic behavior of 1,3 butadiene purification columns with the aim of retrofitting those columns to more energy efficient separation schemes. 1,3 butadiene is purified in two columns in series through being separated from methyl acetylene and 1,2 butadiene in the first and second column respectively. comparisons have been made among different therm...
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