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A Note on fair Value and Illiquid Markets
Guegan, Dominique; Merhy, Chafic - HAL - 2010
We present in this paper a method to extract fair prices from observable prices in an illiquid market. The dynamics of fair prices have a general form encompassing random walks. In fact, only a part of a movement in price is assumed to reflect fundamental changes, the rest is considered to be...
Persistent link: https://www.econbiz.de/10010549072
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Some characteristics of an equity security next-year impairment
Azzaz, Julien; Loisel, Stéphane; Thérond, Pierre-Emmanuel - HAL - 2013
. More generally, our study paves the way for applications of nancial mathematics techniques to accounting issues related to …
Persistent link: https://www.econbiz.de/10010821393
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EVALUATION A LA JUSTE VALEUR. UN NOUVEAU MODELE COMPTABLE ?
Bernheim, Yves; Escaffre, Lionel - HAL - 1999
Les objectifs de cette communication sont : § de rechercher quand et comment la notion de juste valeur a été introduite comme concept comptable d'abord puis comme règle d'évaluation ensuite ; § d'examiner, de façon plus détaillée, son application opérationnelle au cas des instruments...
Persistent link: https://www.econbiz.de/10009001255
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An Experiment in the Economic Consequences of Additional Disclosure: The Case of the Fair Value of Unlisted Equity Investments
Ding, Yuan; Jeanjean, Thomas; Lesage, Cédric; Stolowy, … - HAL - 2009
We investigate the economic consequences of additional disclosure about assets with no active market in terms of liquidity, perception of information reliability and relevance. We use an experimental design: 181 MBA students are asked to value 24 investments. We manipulate the level of...
Persistent link: https://www.econbiz.de/10008791819
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The Pure Logic of Accounting: A Critique of the Fair Value Revolution
Biondi, Yuri - HAL - 2011
When international accounting standards were renamed to become international financial reporting standards, this seemed … to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial … accounting is not academic. Accounting principles constitute a primary way that the creation and allocation of business incomes …
Persistent link: https://www.econbiz.de/10008835382
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Some characteristics of an equity security next-year impairment
Azzaz, Julien; Loisel, Stéphane; Thérond, Pierre-Emmanuel - HAL - 2014
. More generally, our study paves the way for applications of nancial mathematics techniques to accounting issues related to …
Persistent link: https://www.econbiz.de/10010899015
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Designing a consistent accounting research - evidence from linkages between accounting and religion
Joannides, Vassili; Berland, Nicolas - HAL - 2009
This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that …'s (2004a, b) epistemo-methodological writings and consider accounting research a comprehensive coherent whole in which … methodology choices must be consistent with ontological assumptions revealed in research questions and influencing epistemological …
Persistent link: https://www.econbiz.de/10008788969
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From practice-based knowledge to the practice of research : Revisiting constructivist research works on Knowledge
Charreire-Petit, Sandra; Huault, Isabelle - HAL - 2008
Research studies within organizational knowledge are good examples for both analyzing and illustrating the debate regarding a paradigm shift in management. Most articles in the field focus on knowledge complexity and its socially constructed side. Researchers have noted a great deal of...
Persistent link: https://www.econbiz.de/10008789122
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Designing an ICT solution for a multi-actor environment: the KMP project experimentation
Pascal, Amandine; Thomas, Catherine - HAL - 2007
The objective of this article is to show how the design methodology we experimented allows the creation of both … the design methodology we built enables to originate a generative dance between theoretical and actionable knowledge, and …
Persistent link: https://www.econbiz.de/10008789321
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Méthode d'enquête situationniste des comportements induits (M.E.S.C.I.) : Le cas des TICs.
Pecquet, Pascal - HAL - 2005
La communication s ‘appuie sur les premières évaluations conduites sur trois enquêtes en cours dans les pays arabes ; l'usage des TICs (Tunisie, Maroc, Liban) par les cadres d'entreprise. Le protocole d'enquête est présenté en mettant en évidence l'importance du jeu d'hypothèses dans...
Persistent link: https://www.econbiz.de/10008789564