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An association of R&D costs and capital expenditure with future earnings variability

Hussain, Monazir; Deo, Malabika; Shijin, Santhakumar - In: Research bulletin / The Institute of Cost Accountants … 41 (2015) 3, pp. 38-49

Persistent link: https://www.econbiz.de/10011542422

Probability of sufficiency of solvency ii reserve risk margins : practical approximations

Dal Moro, Eric; Krvavych, Yuriy - In: Astin bulletin : the journal of the International … 47 (2017) 3, pp. 736-785

Persistent link: https://www.econbiz.de/10011763583

On the decomposition of an insurer's profits and losses

Christiansen, Marcus C. - In: Scandinavian actuarial journal 2023 (2023) 1, pp. 51-70

Persistent link: https://www.econbiz.de/10013491050

Accelerated depreciation and the cost of capital

Södersten, Jan - 1980

Persistent link: https://www.econbiz.de/10002841458

Conservatism and Aggregation : The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts

Beyer, Anne - 2012

This paper studies the joint effect of conservatism and aggregation on the cost of equity capital and the efficiency of debt contracts. In the model, a firm's two assets are valued at either the lower-of-cost-or-market or fair value and the accounting report aggregates the value of the two...

Persistent link: https://www.econbiz.de/10013108645