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Disclosure, conservatism and the cost of equity capital : a review of the foundation literature
Artiach, Tracy; Clarkson, Peter - 2010
accounting conservatism. As a final step, we review selected empirical studies to illustrate the relevant evidence found within …
Persistent link: https://www.econbiz.de/10009438226
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Effect of Financial Reporting Conservatism and Discloure on the Cost of Equity Capital
Artiach, Tracy - 2008
Financial reporting conservatism enjoys a long-standing place of prominence in accounting principles and practices. Its … prevailing influence justifies the considerable attention conservatism has, and continues to receive in accounting research. A … evidence is intuitive on a number of levels, the notion of conservatism appears to be incongruent with the continual spate of …
Persistent link: https://www.econbiz.de/10009448080
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Accounting based valuation models: What have we learned?
Richardson, Gordon; Tinaikar, Surjit - 2004
The present survey article formed the basis of a presentation by G. Richardson to the 8 July 2003 plenary session of the Accounting and Finance Association of Australia and New Zealand Conference in Brisbane, Australia. The present article reconciles the historical and forecasting branches in...
Persistent link: https://www.econbiz.de/10009448805
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The feasibility of the statement of generally accepted accounting practice for small and medium enterprises / Daniël Petrus Schutte
Schutte, Daniël Petrus - 2011
Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting...
Persistent link: https://www.econbiz.de/10009456150
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Ex ante conservatism versus ex post conservatism und der Informationsgehalt von Forschungs- und Entwicklungsausgaben
Otto, Sandra - 2010
Bilanzierungsgrunds?tze sind deshalb von Vorsicht (conservatism) gepr?gt. Eine konservative Finanzberichterstattung wird als die … Auspr?gungen von conservatism: ex ante (unconditional oder news-independent oder balance sheet conservatism) vs. ex post … conservatism (conditional oder news-dependent oder earnings conservatism). Die sofortige Aufwandserfassung selbst erstellter …
Persistent link: https://www.econbiz.de/10009482307
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The Utilities' Role in Conservation and Cogeneration
1982
The electric utility industry is uniquely qualified and positioned to serve as an effective 'deliverer' of energy conservation services and alternative energy supply options, such as cogeneration, rather than merely as a 'facilitator' of their development by other parties. Amendments to current...
Persistent link: https://www.econbiz.de/10009465051
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Marketing Reordering of the Electric Utility Industry
1986
ELCON is a group of large industrial consumersof electricity with facilities in most of the 50states and many foreign countries. Our membersproduce a wide range of products including steel,aluminum, chemicals, industrial gases, glass, motorvehicles, textiles and food.ELCON members consume...
Persistent link: https://www.econbiz.de/10009465174
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Innovative Utility Pricing for Industry
1986
The electric utility industry represents onlyone source of power available to industry. Althoughthe monopolistic structure of the electricutility industry may convey a perception that anelectric utility is unaffected by competition,this is an erroneous perception with regard to industry.Electric...
Persistent link: https://www.econbiz.de/10009465175
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American Indian tribes and electric industry restructuring: Issues and opportunities
Howarth, D.; Busch, J.; Starrs, T. - 2009
The US electric utility industry is undergoing a period of fundamental change that has significant implications for Native American tribes. Although many details remain to be determined, the future electric power industry will be very different from that of the present. It is anticipated that...
Persistent link: https://www.econbiz.de/10009435668
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From monopoly to markets: Milestones along the road. Occasional paper {number_sign}25
Olson, W.P. - 2009
This report analyzes developments in the electric utility industry using the tools of transaction cost economics. During the last thirty years, the tools of economic analysis have been substantially expanded--notably, Oliver Williamson, building on the insights of Coase and others, has made...
Persistent link: https://www.econbiz.de/10009435698