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Fair Value Accounting: The Road to Be Most Travelled
Lefebvre, Rock; Simonova, Elena; Scarlat, Mihaela - Certified General Accountants Association of Canada - CGA - 2009
information presented to investors and lower expected likelihood of earnings management under fair value accounting. …
Persistent link: https://www.econbiz.de/10008478642
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Accounting discretion of banks during a financial crisis
Huizinga, Harry; Laeven, Luc - C.E.P.R. Discussion Papers - 2009
This paper presents evidence of banks using accounting discretion to overstate the value of distressed assets. In particular, we show that the stock market applies far greater discounts to a bank’s real estate loans and mortgage-backed securities than are implicit in the book values of these...
Persistent link: https://www.econbiz.de/10004973976
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Fair value accounting's role in the recent financial crisis
LaCalamito, Thomas - In: International Journal of Economics and Accounting 4 (2013) 3, pp. 271-281
As the US and global economies begin to recover from one of the worst financial crises in history, the opportunity to analyse the causes of the most recent crisis have emerged. One argument has brought an accounting standard into the spotlight. The accounting standard that was being blamed for...
Persistent link: https://www.econbiz.de/10010686185
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Accounting as an instrument of neoliberalisation?: Exploring the adoption of fair value accounting in China
Zhang, Ying; Andrew, Jane; Rudkin, Kathy - In: Accounting, Auditing & Accountability Journal 25 (2012) October, pp. 1266-1289
Purpose – This paper aims to explore the implementation of fair value accounting (FVA) in China as part of a global process of neoliberalisation and financialisation of political and economic systems. It establishes that FVA forms part of the technical architecture of neoliberalism....
Persistent link: https://www.econbiz.de/10010592236
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Accounting Discretion of Banks During a Financial Crisis
Huizinga, Harry P.; Laeven, L. - Tilburg University, Center for Economic Research - 2009
This paper presents evidence of banks using accounting discretion to overstate the value of distressed assets. In particular, we show that the stock market applies far greater discounts to a bank’s real estate loans and mortgage-backed securities than are implicit in the book values of these...
Persistent link: https://www.econbiz.de/10011091514
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The effect of highly liquidable assets on productive-assets investment and disinvestment
Pastor-Agustin, Gema; Ramirez-Aleson, Marisa; … - In: International Journal of Economics and Business Research 2 (2010) 5, pp. 352-368
highly liquidable assets in the company influences decisions of investment and disinvestment in productive assets and if its … stimulate investment and disincentive disinvestment in productive assets. … capital, with the marginal cost of investment. In the irreversible investment literature, the firm must consider future …
Persistent link: https://www.econbiz.de/10008755187
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Investment and Disinvestment in Irrigation Technology – An Experimental Analysis of Farmers’ Decision Behavior –
Ihli, Hanna Julia; Maart, Syster Christin; Musshoff, Oliver - Agricultural and Applied Economics Association - AAEA - 2012
, uncertainty arises from weather and climatic conditions. (Dis)investment in irrigation technology on farms has become more … choose to postpone (dis)investments that appear to be immediately profitable. We combine investment and disinvestment … investment and disinvestment behavior of farmers. In our study, we consider a simple optimal stopping (dis)investment problem in …
Persistent link: https://www.econbiz.de/10011070116
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The development of Polish venture capital and private equity market
Lulek, Izabela - In: Copernican Journal of Finance & Accounting 2 (2013) 1, pp. 119-137
acquisition, investment and disinvestment. The research was conducted on the basis of the empirical data provided by the European … growing trust of European investors in the Polish venture capital and private equity market and the high investment …
Persistent link: https://www.econbiz.de/10011165465
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Fair value accounting in banking - issues in convergence to IFRS
Swamy, Vighneswara; Vijayalakshmi - In: African Journal of Accounting, Auditing and Finance 1 (2012) 3, pp. 270-280
This paper intends to analyse and elucidate the impact of fair value accounting on the banking industry in general and Indian banking in particular in the light of the move towards convergence to international financial reporting standards across the globe. In the light of criticism against fair...
Persistent link: https://www.econbiz.de/10010670373
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MARKETING AND CROP INSURANCE COMBINED TO MANAGE RISK ON A CASS COUNTY REPRESENTATIVE FARM
Clow, Aaron D.; Flaskerud, George K. - Department of Agribusiness and Applied Economics, North … - 2001
AgRisk models are similar. This study may be used as a guide for producers and analysts in studying risk management … strategies. To assist in the individual decision making process, further study will need to be done with yield data and budgets …
Persistent link: https://www.econbiz.de/10005494048