"creative" accounting. There is no economial relation between the future value of an underlying and it's current volatility … now that the model has become an auto-nomous, unreflected item in international accounting standards and law allowing …

If investors have limited attention, then accounting outcomes that saliently highlight positive aspects of a firm …'s performance will promote high market valuations. When cumulative accounting value added (net operating income) over time outstrips …

of a simultaneous equations structural model connecting macro and microeconomic (market) variables with accounting …

Instead of relying on accounting principles and illustrative accounting examples, this paper examines the rationale for …

Proper monetary accounting rules are: (1) Central Banks should conform to the practice of the US Federal Reserve to …

promising ones. To do so, I applied the Business Cycle Accounting procedure developed by V V Chari, Ellen R McGrattan and …

condition its effective independence. Vulnerability may be real or accounting based. However, no matter its origin … paper analyses in the context of simple VAR model the interplay between capitalization, accounting rules and dividend … a short term perspective. From a medium term perspective, natural earnings generation cycles dampen down volatility. On …

importance of the market movements. These indices are based on the price volatility and are computed by integrating mapped asset …