A Missing Piece in the Fasb/Iasb Conceptual Framework : Cost of Capital is Not Stable

To make accounting information useful for investment decision, the FASB/IASB Conceptual Framework Project must carefully study such economic concepts as income, and take an established piece of empirical evidence seriously: cost of capital is not stable, let alone constant

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Year of publication:	[2007]
Authors:	Fukui, Yoshitaka
Publisher:	[2007]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 15, 2006 erstellt
Other identifiers:	10.2139/ssrn.945719 [DOI]
Classification:	G12 - Asset Pricing ; M41 - Accounting ; m44
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012731376