Author : John Andre Arnold,Muḥammad Aḥmad ʻAzmah
Publisher : Unknown
Page : 202 pages
File Size : 40,7 Mb
Release : 1978
Category : Corporations
ISBN : UIUC:30112114866996
Studies On Alternative Measures Of Accounting Income
Studies On Alternative Measures Of Accounting Income Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Studies On Alternative Measures Of Accounting Income book. This book definitely worth reading, it is an incredibly well-written.
A Study of Some Effects of Alternative Methods of Accounting for Intercorporate Investments
Author : Maxie Edgar Barrett
Publisher : Unknown
Page : 574 pages
File Size : 53,8 Mb
Release : 1970
Category : Corporations
ISBN : STANFORD:20500585437
A Study of Some Effects of Alternative Methods of Accounting for Intercorporate Investments by Maxie Edgar Barrett Pdf
The Nature of Income Measurement
Author : Murray Charles Wells
Publisher : Unknown
Page : 10 pages
File Size : 47,8 Mb
Release : 1981
Category : Income accounting
ISBN : 0908269323
The Nature of Income Measurement by Murray Charles Wells Pdf
A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting
Author : James Alan Anderson
Publisher : Unknown
Page : 142 pages
File Size : 42,6 Mb
Release : 1976
Category : Business & Economics
ISBN : UOM:49015002232024
A Comparative Analysis of Selected Income Measurement Theories in Financial Accounting by James Alan Anderson Pdf
Research in Accounting Measurement
Author : Robert K. Jaedicke,Yuji Ijiri,Oswald Nielsen
Publisher : Unknown
Page : 292 pages
File Size : 55,8 Mb
Release : 1966
Category : Accounting
ISBN : UOM:35128000221851
Research in Accounting Measurement by Robert K. Jaedicke,Yuji Ijiri,Oswald Nielsen Pdf
An Empirical Evaluation of the Association Between Alternative Interim Income Numbers and Stock Price Behavior for Seasonal Firms
Author : Ronald Eugene Carlson
Publisher : Unknown
Page : 400 pages
File Size : 46,9 Mb
Release : 1973
Category : Income accounting
ISBN : WISC:89011029311
An Empirical Evaluation of the Association Between Alternative Interim Income Numbers and Stock Price Behavior for Seasonal Firms by Ronald Eugene Carlson Pdf
OECD Tax Policy Studies Tax Burdens Alternative Measures
Author : OECD
Publisher : OECD Publishing
Page : 89 pages
File Size : 42,6 Mb
Release : 2000-04-28
Category : Electronic
ISBN : 9789264181588
OECD Tax Policy Studies Tax Burdens Alternative Measures by OECD Pdf
This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries.
Income and Value Measurement
Author : Thomas Alexander Lee
Publisher : Unknown
Page : 172 pages
File Size : 48,6 Mb
Release : 1975
Category : Business & Economics
ISBN : UCAL:B4373437
Income and Value Measurement by Thomas Alexander Lee Pdf
Describes a secret place where a child and a Bear can imagine all sort of different things.
Studies on Alternative Measures of Accounting Income
Author : Anonim
Publisher : Unknown
Page : 224 pages
File Size : 40,7 Mb
Release : 1987
Category : Accounting
ISBN : CORNELL:31924050983380
Studies on Alternative Measures of Accounting Income by Anonim Pdf
Intangible Assets : Values, Measures, and Risks
Author : John R.M. Hand,Baruch Lev
Publisher : OUP Oxford
Page : 558 pages
File Size : 41,6 Mb
Release : 2003-02-20
Category : Electronic
ISBN : 9780191588952
Intangible Assets : Values, Measures, and Risks by John R.M. Hand,Baruch Lev Pdf
Earnings Measurement, Determination, Management, and Usefulness
Author : Ahmed Riahi-Belkaoui
Publisher : Bloomsbury Publishing USA
Page : 200 pages
File Size : 51,6 Mb
Release : 1999-11-30
Category : Business & Economics
ISBN : 9780313388606
Earnings Measurement, Determination, Management, and Usefulness by Ahmed Riahi-Belkaoui Pdf
Riahi-Belkaoui examines the crucial issues involved in the determination and uses of earnings as a measure of financial performance. He points out that the nature and measurement of earnings are subject to various interpretations, that determination of earnings follows determination of net value added, and that earnings is subject to management manipulation (earnings can be smoothed, for example.) A succinct, penetrating, illuminating treatment of earnings in general as well as its particulars, the book will be especially useful to upper management and accounting professionals, and to their colleagues in the academic community. Riahi-Belkaoui argues that the interest in earnings and its related issues of measurement, determination, management, and usefulness stems from three factors: 1) the crucial importance of earnings as the shareholders' share of the corporation's wealth; 2) the reliance of investors and users on earnings and the transformation of earnings for resource allocation decision making; and 3), the direct association between the efficiency of the capital markets and timely provision of earnings data. Each chapter identifies the nature of the issues surrounding the concept of earnings and presents empirical evidence that can be used to make enlightened corporate decisions or to aid in the development of public policy.
Accounting Theory
Author : Harry I. Wolk,James L. Dodd,John J. Rozycki
Publisher : SAGE Publications
Page : 673 pages
File Size : 48,9 Mb
Release : 2016-06-04
Category : Business & Economics
ISBN : 9781483375014
Accounting Theory by Harry I. Wolk,James L. Dodd,John J. Rozycki Pdf
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.
Cash Flow Reporting (RLE Accounting)
Author : Thomas Lee
Publisher : Routledge
Page : 420 pages
File Size : 49,7 Mb
Release : 2014-02-05
Category : Business & Economics
ISBN : 9781317975687
Cash Flow Reporting (RLE Accounting) by Thomas Lee Pdf
There are introductory analyses by the editor and suggested further readings for discussion or essay papers.
Earnings Quality
Author : Elisa Menicucci
Publisher : Springer Nature
Page : 154 pages
File Size : 43,7 Mb
Release : 2019-12-21
Category : Business & Economics
ISBN : 9783030367985
Earnings Quality by Elisa Menicucci Pdf
This book provides an overview of earnings quality (EQ) in the context of financial reporting and offers suggestions for defining and measuring it. Although EQ has received increasing attention from investors, creditors, regulators, and researchers in different areas, there are various definitions of it and different approaches for its measurement. The book describes the relationship between EQ and earnings management (EM) since they can be considered related challenges, especially in the context of international financial reporting standards (IAS/IFRSs). EM occurs when managers make discretionary accounting choices that are regarded as either an efficient communication of private information to improve the informativeness of a firm’s current and future performance, or a distorting disclosure to mislead the firm’s true performance. The intentional manipulation of earnings by managers, within the limits allowed by the accounting standards, may alter the usefulness of financial reporting and lead to lower quality of earnings. The use of fair value in financial reporting has created a current debate about the impact it might have on EQ. At times, the high subjectivity in estimating fair value can allow opportunities for the exercise of management judgments and intentional bias, which can reduce the quality of financial reporting. Management discretion can result in high EM and hence in a reduction of EQ. Particularly during difficult financial periods, managers engage in EM to mask the negative effects of the turmoil, and in such circumstances accruals and earnings smoothing are attempts to reduce abnormal variations of earnings in such circumstances. This book is a valuable resource for those interested in wider perspectives on EQ and it adds to the research studies on this topic in the context of financial reporting.
Price and Value
Author : George Calhoun
Publisher : Apress
Page : 412 pages
File Size : 44,8 Mb
Release : 2020-02-03
Category : Business & Economics
ISBN : 9781484255520
Price and Value by George Calhoun Pdf
Understand how to use equity market metrics such as the price/earnings ratio (and other multiples) to value public and private enterprises. This essential book gives you the tools you need to identify and qualify investments and assess business strategy and performance. Author George Calhoun, Founding Director of the Quantitative Finance Program at Stevens Institute of Technology, shows you how to use metrics to appraise mergers, acquisitions, and spin-offs. You will be able to shed light on financial market conditions, benchmark fair value assessments, and check and calibrate complex cash flow models. Market multiples share a peculiar construction: they are based on an explicit apples-to-oranges comparison of market prices with accounting fundamentals, combining data derived from two very different sources and methodologies. This creates ambiguities in interpretation that can complicate the application of these metrics for the many purposes. Multiples are thus easy to construct, but they can be difficult to interpret. The meanings of certain multiples have evolved over time, and new-and-improved versions have been introduced. The field is becoming more complex and the question of which metrics perform best can be a source of controversy. What You Will Learn Know the definitions, interpretations, and applications of all major market ratios, including: price/earnings (trailing and forward), cyclically adjusted price/earnings, cash-adjusted price/earnings, EV/EBITDA, price/sales, dividend yield, and many moreExamine the factors that drive the values of ratios from firm level (such as earnings growth, leverage, and governance) to market level (such as inflation, tax and fiscal policy, monetary policy, and international characteristics)Apply metrics in: investment analysis, index construction, factor models, sum-of-the-parts analysis of corporate structures, and detection of asset bubbles Who This Book Is For Professionals at all levels working in the finance industry, especially in fields related to investment management, trading, and investment banking who are involved with valuation and assessing and advising on corporate transactions and interpreting market trends, and university students in finance-related programs at the undergraduate and graduate levels