Abstracts - faqs.org

Abstracts

Business

Search abstracts:
Abstracts » Business

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

User Contributions:

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

CAPTCHA

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

User Contributions:

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

CAPTCHA

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

User Contributions:

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

CAPTCHA


Subjects list: United States, Models, Analysis, Capital market, Capital markets, Equity (Finance)
Similar abstracts:
  • Abstracts: The role of time series analysis in studies of accounting policy choice: a comment. Is 'benchmark beating' by Australian firms evidence of earnings management?
  • Abstracts: The characteristics of individual analysts' forecasts in Europe. Start - up investment with scarce verture capital support
  • Abstracts: Currents: articles in brief. Rep 'brings it on home' for the president. Furniture First wakes up to bedding
  • Abstracts: Trunk call. Just looking
  • Abstracts: The Designation and Removal of Trustee Stock Status: Wealth Effects. Market valuation of successful versus non successful R and D efforts in the pharmaceutical industry
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.