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Dylematy współczesnej rachunkowości
Gabrusewicz, Wiktor (contributor);  … - 2011
Persistent link: https://www.econbiz.de/10013444680
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Investment and Contagion Tradeoffs Between Fair Value and Historical Cost Accounting
Acharya, Viral V.; Mukherjee, Saptarshi; Sundaram, … - 2022
We examine the effects of fair-value accounting (FVA) and historical-cost accounting (HCA) regimes on the ex … accounting regime, in particular the sub-optimal continuations under the HCA regime and contagion-induced sub …
Persistent link: https://www.econbiz.de/10013306668
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Investment and contagion tradeoffs between fair value and historical cost accounting
Acharya, Viral V.; Mukherjee, Saptarshi; Sundaram, … - 2021
Persistent link: https://www.econbiz.de/10013188619
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Decision-useful asset measurement from a business valuation perspective
Botosan, Christine A.; Huffman, Adrienna A. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 757-776
Persistent link: https://www.econbiz.de/10011428906
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Share price formation, market exuberance and financial stability under alternative accounting regimes
Biondi, Yuri; Giannoccolo, Pierpaolo - In: Journal of economic interaction and coordination : JEIC 10 (2015) 2, pp. 333-362
Persistent link: https://www.econbiz.de/10011378869
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Valuation : the state of the art
Penman, Stephen H. - In: Schmalenbach business review : sbr 17 (2016) 1, pp. 3-23
Persistent link: https://www.econbiz.de/10011634064
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Procyclicality and Fair Value Accounting
Scarlata, Jodi G. - 2009
empirical examination of the potential procyclicality that fair value accounting (FVA) could introduce in bank balance sheets … refined disclosures can mitigate the procyclicality of FVA. Going forward, the valuation approaches for accounting …
Persistent link: https://www.econbiz.de/10012677720
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Integriertes Umweltkostenmanagement : Bezugsrahmen und Konzeption für eine ökologisch nachhaltige Unternehmensführung
Prammer, Heinz Karl - 2009
EINFÜHRUNG -- BETRIEBLICHE SCHADSCHÖPFUNG UND ÖKOLOGISCHE NACHHALTIGKEIT – BETRIEBSWIRTSCHAFTLICHE ANALYSE UND INTERDISZIPLINÄRE PERSPEKTIVEN ZUR EINORDNUNG DES UMWELTKOSTENMANAGEMENTS -- INTEGRIERTES UMWELTKOSTENMANAGEMENT – DAS INSTRUMENT ZUR ABBILDUNG, BEWERTUNG U. GESTALTUNG DES...
Persistent link: https://www.econbiz.de/10014015006
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Integriertes Umweltkostenmanagement : Bezugsrahmen und Konzeption für eine ökologisch nachhaltige Unternehmensführung
Prammer, Heinz Karl - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003893057
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Illiquid assets and the opacity discount in banks' valuation
Anselmi, Guido - In: Review of Pacific Basin financial markets and policies 24 (2021) 4, pp. 2150028-1-2150028-40
Persistent link: https://www.econbiz.de/10012805128