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Persistent link: https://www.econbiz.de/10011166389
this regard, the key question--is fair value relevant?--can be analysed as follows: do fair value "accounting numbers … the basis and limitations of the traditional accounting model. He analyses then the determining factors in the emergence … users. Lastly, he presents a summary of the empirical studies carried out to assess the usefulness of fair value accounting …
Persistent link: https://www.econbiz.de/10011093896
accounting and controlling: • the creation of models which will accept imperfect information, • the effect of the use of … relationships between the data. Indeed, we have seen that imperfect accounting data has led to a radical reappraisal and extension … of the principal of double- entry accounting in order to obtain fuzzified financial statements. At the same time …
Persistent link: https://www.econbiz.de/10011071933
Au cours de la précédente décennie, le développement considérable des stock-options comme instrument de rémunération incitative a posé, aux Etats-Unis puis au niveau international, le problème de la « reconnaissance » comptable de ces produits dérivés. En effet, n’engendrant aucun...
Persistent link: https://www.econbiz.de/10011073090
accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …
Persistent link: https://www.econbiz.de/10011073593
accounting model, or the financial conventions which determine how a company’s wealth and income is measured, have been … increasingly called into question. This wide-reaching movement, initiated in the United States by the Financial Accounting … Standards Board (FASB), and internationally by the International Accounting Standards Committee (IASC), aims to replace …
Persistent link: https://www.econbiz.de/10008520053
Persistent link: https://www.econbiz.de/10001648137
Persistent link: https://www.econbiz.de/10010708934
accounting income usefulness. In this article, we investigate whether the focus on a CI item is legitimate regarding the IASB …
Persistent link: https://www.econbiz.de/10011093898
Probability weighting is one of the cornerstones of decision-making theories accommodating gambling preferences. This paper examines its relevance to explaining employee stock option exercise behavior. We characterized the optimal exercise policy for a representative employee with Rank-Dependent...
Persistent link: https://www.econbiz.de/10011124179