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The SEC rules historical cost accounting: 1934 to the 1970s

Article Abstract:

The history of the Securities and Exchange Commission (SEC) regarding their influence over historical cost accounting in the US from the agency's founding in 1934 to the 1970s is discussed. The SEC generally rejected upward revaluations and restatements of fixed assets from its founding until 1972, when it reversed its policy.

Author: Zeff, Stephen
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
History, Accounting, Powers and duties, United States. Securities and Exchange Commission, Accounting procedures, Report

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Implied cost of equity capital in earnings-based valuation: international evidence

Article Abstract:

The implied costs of equity capital to earnings-based valuation in developed countries are compared from the study of the Edwards-Bell-Ohlson residual income valuation model and the cost of equity capital model of Ohlson and Juettner-Nauroth.

Author: Chen, Feng, Jorgensen, Bjorn N., Yoo, Yong K.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
Industrialized Countries, Comparative analysis, Industrial nations

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Discussion of 'Implied cost of equity capital in earnings-based valuation: international evidence.'

Article Abstract:

The criterion used by Feng Chen, Bjorn N. Jorgensen and Yong K. Yoo to examine implied cost of equity capital in earnings-based valuation is examined.

Author: Trombetta, Marco
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
Spain

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Subjects list: United States, Models, Analysis, Capital market, Capital markets, Equity (Finance)
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