نتایج جستجو برای: value accounting

تعداد نتایج: 792488  

Journal: :Procedia - Social and Behavioral Sciences 2015

Journal: :Journal of International Financial Management & Accounting 2015

Objective: The economic value added of banks is a new approach to assessing the performance of banks that, while not having accounting problems in profit and loss statements, can predict the financial health of banks. Unlike developed countries, the most important measure of financial performance in Iranian banks is net profit, but modern financial theory seeks to maximize value rather than max...

2009
Sudipta Basu SUDIPTA BASU

=1336517. Easton, P. D., 1999. Security returns and the value relevance of accounting data. Accounting Horizons 13 (4),

Journal: :international journal of finance, accounting and economics studies 0

the present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in tehran stock exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. this study was conducted according to givoly and hayn model to measure accounting conservatism index in non-profitable and profitable) firms. data analysis performed wi...

2004
Enrico Biffis

In this dissertation we present an overview of the proposals of the International Accounting Standards Board for measurement of insurance assets and liabilities at market value. The Board has not yet finalised a standard for insurance contracts, but a Draft Statement of Principles has been published, providing indication of how fair value accounting will be implemented. We focus on life insuran...

2017
Pierre Jinghong Liang Gaoqing Zhang

In this paper, we analyze the social value of accounting objectivity in maintaining …nancial stability. Building on an early, in‡uential accounting study by Ijiri and Jaedicke (1966), we operationalize two informational properties, accuracy (free of collective bias) and objectivity (degree of consensus), in a correlated information structure and embed them into a model of runs on …nancial insti...

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