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Equity valuation in practice : the influence of net financial expenses
Beisland, Leif Atle - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 2, pp. 122-131
Persistent link: https://www.econbiz.de/10010376431
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Performance measurment : an investor's perspective
Lee, Charles M. C. - In: Accounting and business research : a research quarterly … 44 (2014) 4, pp. 383-406
Persistent link: https://www.econbiz.de/10010385800
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The impact of IFRS goodwill reporting on financial analysts' equity valuation judgements : some experimental evidence
Hellman, Niclas; Andersson, Patric; Fröberg, Emelie - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 113-157
Persistent link: https://www.econbiz.de/10011563674
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Accounting comparability and the accuracy of peer-based valuation models
Young, Steven; Zeng, Yachang - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2571-2601
Persistent link: https://www.econbiz.de/10011414553
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On the IASB comprehensive income project : an analysis of the case for dual income display
Van Cauwenberge, Philippe; De Beelde, Ignace - In: Abacus : a journal of accounting, finance and business … 43 (2007) 1, pp. 1-26
Persistent link: https://www.econbiz.de/10003537522
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A comparison of properties of earnings, book value, and residual income for financial reporting under IAS and IFRS
Lin, Henghsiu; Paananen, Mari - In: International Journal of Accounting, Auditing and … 7 (2011) 3, pp. 219-252
We examine and compare the valuation properties of earnings and book value of equity under international accounting … performance of three accounting-based valuation models. We find that the RI model dominates in all three time periods under study … international accounting standards do not change the valuation properties of Swiss and German IAS/IFRS accounting variables. However …
Persistent link: https://www.econbiz.de/10009352509
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Asset classification under the IFRS 9 framework for the construction of a banking investment portfolio
Brito, Rui Pedro; Júdice, Pedro - In: International transactions in operational research : a … 29 (2022) 4, pp. 2613-2648
Persistent link: https://www.econbiz.de/10012815220
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Sensitivitätsanalyse und Value at Risk als Instrumente des Marktpreisrisiko-Reporting nach IFRS 7
Prokop, Jörg - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 60 (2008) 5, pp. 464-480
Persistent link: https://www.econbiz.de/10003770704
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Bilanzierung von Pensionsrückstellungen : Gestaltungsspielräume beim Übergang von HGB zu IAS 19
Thierer, Andreas; Zwiesler, Hans-Joachim - In: Zeitschrift für die gesamte Versicherungswissenschaft … 95 (2006), pp. 301-321
Persistent link: https://www.econbiz.de/10003444790
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The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings
Hope, Ole-Kristian; Kang, Tony; Thomas, Wayne B.; … - In: Journal of international business studies : JIBS ; an … 40 (2009) 3, pp. 421-443
Persistent link: https://www.econbiz.de/10003829700