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Financial Steering : Valuation, KPI Management and the Interaction with IFRS
Steiner, Christian - 2018
the temporary cycles of investment, divestment, return and loss, market highs and lows that form the framework of the … of financial steering, which are associated with these investment decision valuations. The combination of accounting with …1. Introduction -- 2. Value Management for the Energy Industry: Financial KPI’s & Ambition Level -- 3. WACCs & Hurdle …
Persistent link: https://www.econbiz.de/10012396772
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Firm financing over the business cycle
Begenau, Juliane; Salomão, Juliana - In: The review of financial studies 32 (2019) 4, pp. 1235-1274
Persistent link: https://www.econbiz.de/10012033688
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Fair value accounting's role in the recent financial crisis
LaCalamito, Thomas - In: International journal of economics and accounting : IJEA 4 (2013) 3, pp. 271-281
Persistent link: https://www.econbiz.de/10010205055
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Accounting for financial instruments in the banking industry : conclusions from a simulation model
Gebhardt, Günther; Reichardt, Rolf; Wittenbrink, Carsten - 2003 - Revised: November 2003
universal bank with investment banking and commercial banking activities. We run simulations for different strategies (fully … restrictive hedge accounting rules, banks cannot adequately portray their best practice risk management activities under Current …
Persistent link: https://www.econbiz.de/10009765358
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Fair value in International Accounting Standard setting : literature review and critical analysis on its practice in the different accounting standards
Avelé, Donatien; Édimo, Patrice Nyengué - In: International journal of critical accounting : IJCA 7 (2015) 4, pp. 351-365
Persistent link: https://www.econbiz.de/10011438899
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
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Uniform versus discretionary regimes in reporting information with unverifiable precision and a coordination role
Chen, Qi; Lewis, Tracy R.; Schipper, Katherine; Zhang, Yun - In: Journal of accounting research 55 (2017) 1, pp. 153-196
Persistent link: https://www.econbiz.de/10011658119
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Does timing matter? : a real options experiment to farmers' investment and disinvestment behaviours
Ihli, Hanna J.; Maart-Noelck, Syster C.; Mußhoff, Oliver - In: The Australian journal of agricultural and resource … 58 (2014) 3, pp. 430-452
Persistent link: https://www.econbiz.de/10010463795
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Reforming capitalist democracies : which way?
Bhaduri, Amit - 2020
-led growth in this paper. The inherent tension between providing sufficient profit incentive to motivate investment by the …
Persistent link: https://www.econbiz.de/10012209094
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Corporate investment and changes in GAAP
Shroff, Nemit - In: Review of accounting studies 22 (2017) 1, pp. 1-63
Persistent link: https://www.econbiz.de/10011655597