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Research, Standard Setting, and Global Financial Reporting
Barth, Mary E. - In: Foundations and Trends(R) in Accounting 1 (2007) 2, pp. 71-165
The objective of this paper is to aid researchers in conducting research relevant to global financial reporting issues, particularly those of interest to financial reporting standard setters. The mission of the International Accounting Standards Board (IASB) is to develop a single set of...
Persistent link: https://www.econbiz.de/10010693691
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Commercial Real Estate, Information Production and Market Activity
Downs, David; Güner, Z. - In: The Journal of Real Estate Finance and Economics 46 (2013) 2, pp. 282-298
This paper addresses several issues related to the production of information across commercial real estate markets. The purpose is to determine the extent to which factors of production might complement or substitute for one another. A simple model is presented to illustrate the potential...
Persistent link: https://www.econbiz.de/10010989327
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Information Producers and Valuation: Evidence from Real Estate Markets
Downs, David; Güner, Z. - In: The Journal of Real Estate Finance and Economics 44 (2012) 1, pp. 167-183
Persistent link: https://www.econbiz.de/10010989335
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On the relevance of earnings components in valuation and forecasting
Wang, Pengguo - In: Review of Quantitative Finance and Accounting 42 (2014) 3, pp. 399-413
relevance in valuation in a nonlinear framework. The analysis shows that forecasting relevance does not imply valuation … relevance even though valuation irrelevance is implied by forecasting irrelevance. Firstly, I consider an accounting information … where a “core” earnings component is the relevant earnings construct for valuation and the second earnings component is …
Persistent link: https://www.econbiz.de/10010989623
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APPLICATION OF TRAVEL COST METHOD TO ASSESS THE PRICING POLICY OF PUBLIC PARKS: THE CASE OF KAZIRANGA NATIONAL PARK
Bharali, Abinash; Mazumder, Ritwik - In: Journal of Regional Development and Planning 1 (2012) 1, pp. 41-50
National parks are established to preserve wildlife or biodiversity. But conservation often displaces local communities and has the potential of raising their distress levels. “Ecotourism” helps in the conservation of natural resources or services and raises the standards of living of the...
Persistent link: https://www.econbiz.de/10010991521
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The effect of chronic conditions on stated preferences for health
Pickard, A.; Tawk, Rima; Shaw, James - In: The European Journal of Health Economics 14 (2013) 4, pp. 697-702
Most self-reported chronic conditions had a trivial impact on preferences for hypothetical health states, which suggests that utility algorithms for generic preference-based measures will be similar when estimated from preferences of the general population or patients with chronic illness,...
Persistent link: https://www.econbiz.de/10010993981
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Accommodating Indigenous Cultural Heritage Values in Resource Assessment: Cape York Peninsula and the Murray-Darling Basin, Australia
Venn, Tyron; Quiggin, John - School of Economics, University of Queensland - 2005
valuation. We suggest a need for price-based approaches to valuation to be replaced by or complemented with quantitative …
Persistent link: https://www.econbiz.de/10010879328
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Metodologia multicriterio aplicada a la valoracion agraria
Mellado, Vicente Caballer; Bellver, Jeronimo Aznar - In: Revista Española de Estudios Agrosociales y Pesqueros (2004) 203
...In this work we have revised the relationship between the availability of data and valuation methods, and we propose a new … valuation method based in multicriteria analysis, easy to use in case we have a reduced number of data and it allows to solve …
Persistent link: https://www.econbiz.de/10010882571
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Seasoned Equity Offerings, Valuation and Timing: Evidence from 1980's and 1990's
Jindra, Jan - In: Quarterly Journal of Finance (QJF) 03 (2013) 03, pp. 1350013-1
whether there was a better time to issue seasoned equity when the valuation of a firm's shares might have been even more … favorable. Using three valuation approaches, the findings suggest that: (1) the valuation of firms issuing seasoned equity is … the most favorable at the time of the offering and (2) the estimated valuation errors are significantly related to the …
Persistent link: https://www.econbiz.de/10010883068
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Consumer’s Willingness to Pay for Green Electricity: A Meta-Analysis of the Literature
Sundt, Swantje; Rehdanz, Katrin - Institut für Weltwirtschaft (IfW) - 2014
information on the type of power plant that will be replaced by renewables, which are often omitted from primary valuation studies …
Persistent link: https://www.econbiz.de/10010886910