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Portfoliotheorie -- Arbitragefreie Ein-Perioden-Modelle und CAPM -- Value at Risk -- Kohärente Risikomaße und der Expected Shortfall -- Lösungen der Übungsaufgaben -- Index -- Literaturverzeichnis.
Persistent link: https://www.econbiz.de/10014018592
Für eine effiziente Kapitalallokation, insbesondere mit Blick auf die Hinterlegung ausreichender Eigenmittel zur Absicherung gegen extreme Marktbewegungen, ist eine möglichst genaue Abschätzung der Marktrisiken erforderlich. Die Ermittlung des Value-at-Risk ist in diesem Zusammenhang von...
Persistent link: https://www.econbiz.de/10013516630
firms -- 5 Corporate disclosure in family firms -- 6 The relationship between accounting choice and family business: What is …1 Introduction -- 2 The family business -- 3 Earnings management in family firms -- 4 Accounting conservatism in family … wide range of accounting choices, including earnings management, accounting conservatism, and financial and non …
Persistent link: https://www.econbiz.de/10013263163
This book is designed to meet the needs of CFOs, accounting and financial professionals interested in leveraging the … power of data-driven customer insights in management accounting and financial reporting systems. While academic research in … creation from an Accounting and Finance perspective has received limited attention. The authors aim to fill this gap by …
Persistent link: https://www.econbiz.de/10012396038
, none of the disclosure information increases decision usefulness, irrespective of the presentation format. When a fair … students in the field of business administration with focus on international financial accounting Experts and managers in the … area of international financial accounting The Author Dr. Theresa Herrmann completed her doctoral study under the …
Persistent link: https://www.econbiz.de/10012396064
This book discusses recent developments relating to ethical and sustainable issues in accounting & finance. Accounting … financial information produced concerns all interest groups both within and outside the enterprise, accounting also has social … should also take into consideration, as this is the only way to build and preserve society’s confidence in accounting and …
Persistent link: https://www.econbiz.de/10012396112
This book focuses on the accounting change processes that drive integrated reporting in the public sector. The …, integrated reporting must follow a specific path of accounting change. The context in which public sector entities operate, and … the unique relationship between the public sector and the environment, redefine the accounting process of change to …
Persistent link: https://www.econbiz.de/10012396201
structured review of all relevant findings presented in the financial economics and accounting literature. Based on this review …, he examines important accounting and economic implications of the coinsurance effect by means of two comprehensive … accounting synergies which entail considerable value-enhancing potentials. Contents The Firm Characteristic of Corporate …
Persistent link: https://www.econbiz.de/10012396308
OF GEORGIA) -- Part 6: ACCOUNTING & AUDIT -- Chapter 31: THE PLACEMENT OF THE INTERNAL AUDITING ORGANIZATION: ANALYSIS OF … FUNCTION OF COST MANAGEMENT IN HEALTHCARE INSTITUTIONS -- Chapter 36: DISCLOSURE BY PUBLIC UTILITY COMPANIES ON INTERNET SITES … -- Part 7: Chapter 37: AN INTEGRATED FINANCIAL AND ACCOUNTING APPROACH TO OUTSTANDING DEBT ASSESSMENT FOR LEASE AGREEMENT …
Persistent link: https://www.econbiz.de/10012396314
impact the accounting profession in the near future. It outlines a number of approaches to ensure that the accountants of the … topics and how they apply to the accounting profession in particular. It aims to deliver key readings on ‘hot topics’ not … addressed in other texts which the accounting profession is tackling or are likely to tackle soon. Hence the book provides …
Persistent link: https://www.econbiz.de/10012396782