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Risk margin estimation through the cost of capital approach : some conceptual issues
Floreani, Alberto - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 226-253
Persistent link: https://www.econbiz.de/10009158203
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Cost of capital estimation for intangibles valuation in purchase price allocation
Vulpiani, Marco - In: Business valuation review : the quarterly journal of … 27 (2008) 1, pp. 23-29
Persistent link: https://www.econbiz.de/10003744839
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Value relevance of embedded value and IFRS 4 insurance contracts
Wu, Rebecca Chung-fern; Hsu, Audrey Wen-hsin - In: The Geneva papers on risk and insurance - issues and … 36 (2011) 2, pp. 283-303
Persistent link: https://www.econbiz.de/10009158200
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An association of R&D costs and capital expenditure with future earnings variability
Hussain, Monazir; Deo, Malabika; Shijin, Santhakumar - In: Research bulletin / The Institute of Cost Accountants … 41 (2015) 3, pp. 38-49
Persistent link: https://www.econbiz.de/10011542422
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The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements
Asare, Stephen K.; Wright, Arnold - In: Auditing : a journal of practice & theory 31 (2012) 2, pp. 1-17
Persistent link: https://www.econbiz.de/10009563755
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Fair value accounting and the cost of debt
Magnan, Michel; Wang, Haiping; Shi, Yaqi - 2016
Persistent link: https://www.econbiz.de/10011492041
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Accounting for biological and the cost of debt
Daly, Abbie; Skaife, Hollis A. - In: Journal of international accounting research 15 (2016) 2, pp. 31-47
Persistent link: https://www.econbiz.de/10011619999
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The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts’ Evaluation of the Reliability of Future Financial Statements
Asare, Stephen Kwaku - 2012
We examine the joint effects of the reporting threshold (more than remote versus reasonably possible) and type of control deficiency (entity level versus account specific) described in the adverse report on internal controls on equity analysts' evaluation of the reliability of a company's future...
Persistent link: https://www.econbiz.de/10013110033
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Strategic estimation of asset fair values
Hanley, Kathleen Weiss; Jagolinzer, Alan D.; Nikolova, … - In: Journal of accounting & economics 66 (2018) 1, pp. 25-45
Persistent link: https://www.econbiz.de/10011904755
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Fair value versus amortized cost measurement and the timeliness of other-than-temporary impairments : evidence from the insurance industry
Khan, Urooj; Ryan, Stephen G.; Varma, Abhishek - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 285-307
Persistent link: https://www.econbiz.de/10012135002