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Derivative Finanzinstrumente nach HGB, IFRS und US-GAAP sowie ihre Bedeutung f?r die Jahresabschlusspolitik und -analyse

Gantzkow, Marcus - 2007

Die Dissertation wurde mit der Zielsetzung verfasst, die Bedeutung von derivativen Finanzinstrumenten f?r die Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen verbundenen Chancen und Risiken ma?geblichen...

Persistent link: https://www.econbiz.de/10009482293

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

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

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

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

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

Fluctuations and rigidities in local labor markets, part II: reinterpreting contract theory

Clark, Gordon L. - 1983

Local labor markets are characterized by rigidities in their patterns of adjustment to short-run fluctuations. With or without unions, fluctuations in employment, hours worked, and money wages are unlike the patterns predicted by conventional discrete-exchange labor-market theories. Moreover...

Persistent link: https://www.econbiz.de/10009441459

Factores que determinan la presencia de problemas entre productores de fruta fresca y empresas exportadoras, en la Zona Central de Chile

Avendano, Daniela; Reyes, Alvaro - 2009

Published by Asociación de Economistas Agrarios de Chile

Persistent link: https://www.econbiz.de/10009443683

Three Essays on Professional Advising.

Yoon, Kyoung-Soo - 2008

This dissertation considers three topics in professional advising and forecasting. Chapter 1 examines a principal's optimal contracting with experts. In an environment where experts have heterogeneous private signal distributions and type dependent reservation utilities, we show that the...

Persistent link: https://www.econbiz.de/10009476989

Reinsurance Contracting with Adverse Selection and Moral Hazard: Theory and Evidence

Yan, Zhiqiang - 2009

This dissertation includes two essays on adverse selection and moral hazard problems in reinsurance markets. The first essay builds a competitive principal-agent model that considers adverse selection and moral hazard jointly, and characterizes graphically various forms of separating Nash...

Persistent link: https://www.econbiz.de/10009463429