Abstracts - faqs.org

Abstracts

Business

Search abstracts:
Abstracts » Business

Dirty surplus accounting flows: international evidence

Article Abstract:

Residual income model to examine t he impact of violating dirty surplus accounting practices (clean surplus relationship) on firm's performance in France, Germany, United Kingdom, and United States for the period 1993-2001 is presented .

Author: Young, Steven, O'Hanlon, John, Isidro, Helena
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
Europe, Product standards, safety, & recalls, Standards, Comparative analysis

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA

Predicting firm value: the superiority of q-theory over residual income

Article Abstract:

Dynamic optimization model of managerial choice to examine the superiority of account-based valuation procedure based on q-income over residual income theory is presented.

Author: Gietzmann, Miles B., Ostaszewski, Adam
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
United Kingdom

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA

'Equity smirks' and embedded options: the shape of a firm's value function

Article Abstract:

An empirical study on the behavior of firm's equity value from the methodology and assumptions of David Ashton, Terry Cooke, Mark Tippett and Wang Pengguo is examined.

Author: Ostaszewski, Adam J.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
Dividends, Dividend Policy, Economic aspects, Equity (Finance), Company dividends

User Contributions:

Comment about this article or add new information about this topic:

CAPTCHA


Subjects list: Models, United States, Management, Financial services industry, Financial services, Accounting, Company business management, Accounting procedures, Permanent income theory, Analysis
Similar abstracts:
  • Abstracts: Interspace - design for an international space agency. Forecasting the next major thrust into space. International coordination in the era of faster, better, cheaper
  • Abstracts: No longer lost in translation. Protein sequencing by mass analysis of polypeptide ladders after controlled protein hydrolysis
  • Abstracts: How rating agencies achieve rating stability. Informational efficiency of credit default swap and stock markets: the impact of credit rating announcements
  • Abstracts: Enhancing service personnel effectiveness through the use of behavioral repertoires. A marketing-relevant framework for understanding service worker productivity
  • Abstracts: The conservatism principle and the asymmetric timeliness of earnings. Loss function assumptions in rational expectations tests on financial analysts' earnings forecasts
This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.
Some parts © 2017 Advameg, Inc.