نتایج جستجو برای: value accounting

تعداد نتایج: 792488  

2012
Anne Beyer

This paper studies the joint effect of conservatism and aggregation on the cost of equity capital and the efficiency of debt contracts. In the model, a firm’s two assets are valued at either the lower-of-cost-or-market or fair value and the accounting report aggregates the value of the two assets. While the process of aggregation leads inevitably to a loss of information, what information is lo...

Journal: :Journal of Financial Reporting and Accounting 2014

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