نتایج جستجو برای: value accounting

تعداد نتایج: 792488  

1999
Pierre Jinghong Liang

We review the historical and contemporary literature on the recognition issue. First, in a historical perspective, two debates stand out: historical cost as the basis for asset valuation and realization as the basic test for income determination. These debates are related to the recognition issue. Second, the economic foundations of the information content perspective are reviewed. The decision...

Journal: :Вестник Алтайской академии экономики и права 2021

Journal: :International Business & Economics Research Journal (IBER) 2012

Journal: :Risks 2023

Equity investors value CEO social capital when pricing firm equity. When is high, the relevance of book equity declines, whereas earnings measures increases. Results are stronger for firms in high-tech industries where information asymmetries higher. Social may be deconstructed into informational and reputational effects we report that a meaningful determinant both scenarios. robust to alternat...

Journal: :Education, Business and Society: Contemporary Middle Eastern Issues 2013

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