The objective is to study the use of non-translation invariant risk measures within the equal risk pricing (ERP …) methodology for the valuation of financial derivatives. The ability to move beyond the class of convex risk measures considered in … several prior studies provides more flexibility within the pricing scheme. In particular, suitable choices for the risk …

risk. They are of increasing importance in financial accounting, including the valuation of goodwill and other intangibles … the firm, this paper proposes an alternative accounting based approach: accounting based risk measurement (ABRM …). Alternatives to beta are computed from planning and budgeting metrics at firm level to produce consistent risk estimates factoring …