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Durchbrechungen des Kongruenzprinzips und Residualgewinne Broken Link Between Accounting and Finance?
Krotter, Simon - Wirtschaftswissenschaftliche Fakultät, Universität … - 2006
Ziel des vorliegenden Beitrags ist es, die Auswirkungen von Kongruenzdurchbrechungen auf die Bewertung, Vorteilhaftigkeitsprüfung und Performance-Messung mit buchwertbasierten Residualgewinnen zu bestimmen. Wir wählen dazu folgendes Vorgehen: Kapitel II stellt die Wirkungsweise des...
Persistent link: https://www.econbiz.de/10005063025
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Accounting and economic measures:An integrated theory of capital budgeting
Magni, Carlo Alberto - Dipartimento di Economia "Marco Biagi", Università … - 2009
Accounting measures are traditionally considered not significant from an economic point of view. In particular, accounting rates of return are often regarded economically meaningless or, at the very best, poor surrogates for the IRR, which is held to be “the” economic yield. Likewise,...
Persistent link: https://www.econbiz.de/10008509400
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Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2000
This paper proposes a new way of decomposing net present values and net final values in periodic shares. Such a decomposition generates a new notion of residual income, radically different from the classical one available in the financial and accounting literature. While the standard residual...
Persistent link: https://www.econbiz.de/10005619703
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Splitting Up Value: A Critical Review of Residual Income Theories
Carlo Alberto, Magni - Volkswirtschaftliche Fakultät, … - 2008
and calculation of intrinsic values. A most recent theory, the systemic-value-added approach (also named lost …-capital paradigm), provides a dierent denition of residual income, consistent with arbitrage theory. En- folded in Keynes's (1936 …) notion of user cost and forerun by Pressacco and Stucchi (1997), the theory has been formally introduced in Magni (2000a …
Persistent link: https://www.econbiz.de/10005621680
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …
Persistent link: https://www.econbiz.de/10011111180
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Accounting and economic measures: an integrated theory of capital budgeting
Magni, Carlo Alberto - MASTER CONSULTORES - 2009
Accounting measures are traditionally considered not significant from an economic point of view. In particular, accounting rates of return are often regarded economically meaningless or, at the very best, poor surrogates for the IRR, which is held to be "the" economic yield. Likewise, residual...
Persistent link: https://www.econbiz.de/10010762964
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - Volkswirtschaftliche Fakultät, … - 2007
in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …
Persistent link: https://www.econbiz.de/10005789544
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National accounts and value of biodiversity in India
Balasubramanian, M. - In: International Journal of Green Economics 9 (2015) 1, pp. 35-57
Biodiversity has provided number of benefits to human beings. But, the national income accounting calculation has not been successful in calculating it real economic value. Developing countries like India having large number of population are depending on nature for their livelihood support....
Persistent link: https://www.econbiz.de/10011207800
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Economic Growth and Integration in Central America
Schipke, Alfred; Desruelle, Dominique - International Monetary Fund (IMF) - 2007
How to entrench hard-won gains, increase resilience to shocks, and improve growth performance to reduce poverty? As Central America moves forward in regaining macroeconomic stability, these are the challenges. This study analyzes Central America’s real, fiscal, monetary, and financial...
Persistent link: https://www.econbiz.de/10005590924
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United States; Information Note on the United States’ Fiscal Data
International Monetary Fund (IMF); International … - 2007
This paper reports on a pilot study to present the United States fiscal data in a manner consistent with the Government Finance Statistics Manual (GFSM 2001). The study incorporates cash and accrual source data in a consistent and harmonized statistical framework, enhancing the accuracy and...
Persistent link: https://www.econbiz.de/10011243103