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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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Have IFRS changed how stock prices are associated with earnings and book values? : evidence from Norway
Beisland, Leif Atle; Knivsflå, Kjell Henry - In: Review of accounting & finance 14 (2015) 1, pp. 41-63
Persistent link: https://www.econbiz.de/10010518781
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Bonbons Hansel et Gretel inc.
Martel, Louise; Paul, Diane - In: Accounting perspectives : a journal of The Canadian … 14 (2015) 1, pp. 51-59
Persistent link: https://www.econbiz.de/10011287491
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Valuing brands under royalty relief methodology according to international accounting and valuation standards
Rubio, Gracia; Manuel, Conrado M.; Pérez-Hernández, … - In: European journal of management and business economics : … 25 (2016) 2, pp. 76-87
The aim of this paper is to introduce a statistical procedure to value a brand by means of which firms may be able to determine the level of implicit royalty that they would charge for the use of their brand, applying multivariate techniques from market references. The study has been based on a...
Persistent link: https://www.econbiz.de/10011821803
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The future of financial reporting : insights from research
Barth, Mary E. - In: Abacus : a journal of accounting, finance and business … 54 (2018) 1, pp. 66-78
Persistent link: https://www.econbiz.de/10011965528
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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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Motives for and effects of asset revaluation : an examination of South Korean data
Baek, Hyungkee Young; Lee, Dong Young - In: Emerging markets finance & trade : a journal of the … 52 (2016) 10/12, pp. 2808-2817
Persistent link: https://www.econbiz.de/10011675683
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R&D disclosures and capitalization under IAS 38 : evidence on the interplay between national institutional regulations and IFRS adoption
Dinh, Tami; Schultze, Wolfgang; List, Thomas; Zbiegly, … - In: Journal of international accounting research 19 (2020) 1, pp. 29-55
Persistent link: https://www.econbiz.de/10012406214
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The impact of intellectual capital disclosure and corporate governance practices on the cost of finance : Tunisian evidence
Bouchareb, Mariem; Kouki, Mondher - In: International journal of management & enterprise … 18 (2019) 1/2, pp. 151-169
Persistent link: https://www.econbiz.de/10012116987