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paper is to re-examine salient questions under accrual accounting: how earnings quality affects the role of earnings and …
Persistent link: https://www.econbiz.de/10010610613
In this work we show a simplified financial planning model. In reality, financial planning models are huge and cumbersome. This is a very simplified model compared with what is found in practice.We present some basic principles for constructing the financial statements needed for valuation. We...
Persistent link: https://www.econbiz.de/10010762919
In this teaching note the reader finds a simplified financial model. In reality, financial models are huge and cumbersome. What we present is very simplified model in comparison to what is found in practice. We indicate the formulas that have to be utilized in the construction of the financial...
Persistent link: https://www.econbiz.de/10010762946
in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and … improvement; Miller and Modigliani's (1961) investment opportunities approach to valuation; Keynes's (1936) user cost; Drukarczyk …
Persistent link: https://www.econbiz.de/10011111180
, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be … aggregation property is particular important for highlighting the link between accounting values and market values. A numerical …
Persistent link: https://www.econbiz.de/10011113662
impacts firm valuation and investment decision and we quantify to which extent. Main result is an asymmetric effect, investors …
Persistent link: https://www.econbiz.de/10011190846
This survey provides a synthetic and evaluative survey of issues in corporate financial distress and bankruptcy. This area has moved into a public domain as a result of the recent global financial crisis that witnessed failures of many venerable institutions that got rescued by the government....
Persistent link: https://www.econbiz.de/10010883376
This study examines the relationship between corporate performance and the Chief Executive Officer compensation in high-technology firms in the S&P 1500. The total CEO compensation and short and long-term compensations were tested regarding corporate performance. A panel data SUR model is...
Persistent link: https://www.econbiz.de/10010842615
This study examines the relationship between corporate performance and the Chief Executive Officer (CEO) compensation in high-technology firms in the S&P 500. The total short- and long-term CEO compensation in high-technology was compared with other industrial sectors from standard...
Persistent link: https://www.econbiz.de/10010727657
Accounting and Financial methods are useful techniques for business, but their objective study should be inserted in …
Persistent link: https://www.econbiz.de/10004981883