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FAIR VALUE MEASUREMENT DISCLOSURES: PARTICULARITIES IN THE CONTEXT OF LISTED COMPANIES AND EUROPEAN FUNDING
Matis, Dumitru; Damian, Maria Ionela; Bonaci, Carmen … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2013) 15, pp. 3-3
In the last years and especially after the outbreak of the recent financial and economiccrisis, fair value and implicitly fair value measurements for financial statements have been harshlycriticized, mainly by the representatives of the companies activating in the financial sector.Therefore, the...
Persistent link: https://www.econbiz.de/10010838749
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Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies
IONASCU, Mihaela - In: Journal of Accounting and Management Information Systems 11 (2012) 4, pp. 532-544
The purpose of this paper is to explore the effect of the use of fair value on analysts’ forecasts accuracy for companies listed on Bucharest Stock Exchange (BSE). As the ongoing debates in the international accounting literature tend to favor fare value against the historical cost and...
Persistent link: https://www.econbiz.de/10010607528
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The Differences Between Revaluation and Assets Impairment
Nicolae, BOBIÈšAN; Diana, DUMITRESCU; Carmen, COSTULEANU - In: Anale. Seria Stiinte Economice. Timisoara XIX (2013) May, pp. 64-72
Impairment and revaluation are terms closely related to one another, with subtle differences. Revaluation and impairment both require the company to evaluate the assets for their fair value, and then take appropriate action in updating the accounting books. The major difference between the two...
Persistent link: https://www.econbiz.de/10010815383
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Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
Braun, Eduard - Institut für Wirtschaftswissenschaft, Technische … - 2014
The principles characterizing the traditional revenue-expense approach to accounting have never been “invented.” They are an institution that is the result of social evolution, not of human design. Therefore, the efforts to defend them against the balance sheet approach endorsed by...
Persistent link: https://www.econbiz.de/10010752781
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Current Status and Enhancing Revaluation Capital Accounting
Tsyutsyak, Ihor - In: Accounting and Finance (2014) 1, pp. 64-70
The article covers the changes made to the Chart of Accounts and Instructions for its use concerning the accounting of non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of economic resources revaluation accounting have been...
Persistent link: https://www.econbiz.de/10010755973
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Current Status and Enhancing Revaluation Capital Accounting
Tsyutsyak, Ihor - In: Accounting and Finance (2014) 1, pp. 64-70
The article covers the changes made to the Chart of Accounts and Instructions for its use concerning the accounting of non-current tangible and intangible assets and financial instruments revaluation (markdown). The concept and order of economic resources revaluation accounting have been...
Persistent link: https://www.econbiz.de/10010757219
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Estimation and valuation in accounting
IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 37-48
comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting … estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the … the financial statements be determined by use estimates. …
Persistent link: https://www.econbiz.de/10010757806
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Estimation and valuation in accounting
IONESCU, Cicilia; GEORGESCU, Floarea - In: Journal of Economic Development, Environment and People 3 (2014) 1, pp. 38-49
comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting … estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the … the financial statements be determined by use estimates. …
Persistent link: https://www.econbiz.de/10010760095
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Are Employee Stock Option Exercise Decisions Better Explained through the Prospect Theory?
Bahaji, Hamza - Université Paris-Dauphine (Paris IX) - 2014
order to get more relevant fair value estimates of stock options. …
Persistent link: https://www.econbiz.de/10010783740
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Cumulative Prospect Theory, employee exercise behaviour and stock options cost assessment
Bahaji, Hamza - Université Paris-Dauphine (Paris IX) - 2012
predicting actual exercise patterns. Interestingly, the model calibrations yield probability weighting coefficient estimates that … are consistent with the estimates from the experimental literature. Further, our results suggest that the CPT-based model … behavior. It therefore provides rationale for using this framework in order to get more accurate fair value estimates of …
Persistent link: https://www.econbiz.de/10010783761