Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, ...

this paper compares the value relevance of book value and dividends versus book value and reported earnings. the main purpose of this study explains which of dividends, book value and earnings are more value relevance. thus, we have examined 98 firms of tehran stock exchange over a period 1377-1382. our methodology of examining the information content of various income statement and balance she...

The transition from conventional power sources to renewable energy sources is taking place in a number of European countries. Electric energy storage has been proposed as an environmentally friendly solution to make this transition possible. This thesis analyzes the profitability of investing in a battery bank in Germany and the UK, using a real options model. The model determines the option va...

in modern economics, intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. however, intellectual capital components have to interact in themselves to create value. the paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. the efficiency of the value added by corporate int...

The highest cost technical activity in decision analysis, knowledge engineering and expert systems development is probabilistic assessment. Influence diagram (ID) technology has reduced assessment and improved decision models dramatically. However, once an ID has been assessed from the decision-maker (DM) and deterministic sensitivity analysis performed, a method to price the relevance arrows i...

Abstract The objective of this paper is to determine if fair value measurement for inventories value‐relevant. Inventories are measured at historical cost and investors will have estimate the themselves. For a sample firms listed in UK reporting from 2009 2018, multivariate regression results show that component on balance sheet value‐relevant, but not. By contrast, both earnings changes Result...