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The book is a revision of prior version that was intended as a text for teaching accounting students about ethics, as … accounting students and practicing professionals is an important activity which should be encouraged. This organization outline … involve the title, in which it is implied that accounting ethics had something to do with the “near collapse of the world …
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Abstract “Accounting for Value” by Stephen Penman is thought-provoking in its challenge to mainstream in both finance … and accounting. This fosters a reflection on models and tools employed for valuation. Some points about the book should be … find profit opportunities. Accrual accounting should be used instead of the discounted cash-flow approach, he says, and …
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Abstract Helmut Gründl discusses in his paper the effects of the present low interest rate environment on the German life insurance industry. By referring to a recent study of the “International Center for Insurance Regulation”, he assesses insolvency probabilities for life insurers with...
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