نتایج جستجو برای: value accounting
تعداد نتایج: 792488 فیلتر نتایج به سال:
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:
:Accounting and Finance Research
2013
Journal:
:Journal of Financial Reporting and Accounting
2014
Journal:
:Journal of Economic and Financial Sciences
2008
Journal:
:Statistics and Public Policy
2017
Journal:
:SSRN Electronic Journal
2016
Journal:
:Journal of International Accounting Research
2017
Journal:
:Journal of Economic and Financial Sciences
2015
Journal:
:The Annals of Applied Statistics
2010
Journal:
:Russian Journal of Management
2020
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