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This paper evaluates the valuation accuracy of the price-earnings (P/E), the price-book (P/B) and a combined price-earnings and price-book (P/E-P/B) benchmark valuation methods. Performance of the benchmark valuation methods relies on the definition of comparable firms. In this paper, comparable...
Persistent link: https://www.econbiz.de/10009441754
The goal of the emancipatory accounting project is to explore ways by which accounting can make social values a … fundamental part of the accounting process. Critical accounting scholars are challenged to discover ways that facilitate a broader … goals, this paper examines an intervention as an exploratory attempt to move emancipatory accounting out of the confines of …
Persistent link: https://www.econbiz.de/10009441781
I explore the effect of accounting complexity on misreporting using a setting of revenue restatements. I measure …
Persistent link: https://www.econbiz.de/10009476561
descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs …, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of … the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3 …
Persistent link: https://www.econbiz.de/10009459016
first two years of the new century resulted in a new structure for the oversight of public accounting firms. The Public … Company Accounting Oversight Board (PCAOB) was established with the passage of the Sarbanes-Oxley Act of 2002. This Board was … given the authority to inspect all public accounting firms who provide audits to publicly-owned companies reporting to the …
Persistent link: https://www.econbiz.de/10009463656
received by Notre Dame’s Professor of Accounting, Derek Parkin.Professor Parkin was formally recognised by the Institute of … locally and is a foundation member of the Global Accounting Alliance, a coalition of the world’s premier accounting bodies …
Persistent link: https://www.econbiz.de/10009480701
On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which … leases although many do not capitalize all of these leases. The new accounting model for leases would be a challenge for … lessors' financial statement after the implementation of the new accounting model for leases. …
Persistent link: https://www.econbiz.de/10009430253
Lesotho; and has slightly declined in Ghana. The underlying factors with regard to the apparent increase hinge on the …
Persistent link: https://www.econbiz.de/10009438868
examines the impact of border anddistance on price transmission between tomato markets in Ghana and Burkina-Faso. Theanalysis … markets in Ghana and a production centre inBurkina-Faso. Estimated parameters of price transmission contain evidence of border …-Faso and coastal ones like Ghana. …
Persistent link: https://www.econbiz.de/10009442819
markets of Ghana by simultaneously regarding its fivemost important markets, Navrongo, Techiman, Kumasi, Tamale and Accra, in …, tomato markets in Ghana appear to beintegrated and function very well since price signals are rapidly passed throughthe …
Persistent link: https://www.econbiz.de/10009443657