[PDF] Top 20 Value relevance of alternative methods of accounting for actuarial gains and losses
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Value relevance of alternative methods of accounting for actuarial gains and losses
... with actuarial gains and losses being revenue or expenses that should be recognised in ...less value relevant financial information that the equity recognition or the profit or loss ... See full document
29
Pensions accounting and value relevance
... importance of this research is related with the value of the value relevance literature and its contribution to accounting ...objective of this study is to provide ... See full document
25
Value relevance of financial assets
... evidence of value relevant information to investors, is solely provided by net income and book value of equity ...lack of evidence on the two financial instruments’ unrealized ... See full document
27
What is the best accounting policy for gains and losses in pensions?
... importance of this research is emphasized by the changes in IAS 19 proposed by the IASB in ...objective of our analysis is to provide a comparison between the three allowed methods to account for the ... See full document
24
Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities
... on accounting choice document a positive relationship between the adoption of consolidated reporting and the presence of inter-company guarantees ...Mian and Smith, 1990; Whittred ... See full document
36
Alternative Methods of Reference Evapotranspiration for Brazilian Climate Types
... set of 45 years of daily historical data (January 1970 to December 2015) of maxi- mum, minimum and average air temperature (°C), relative humidity (%), daily sunshine hours (MJ m -2 d -1 ) ... See full document
12
Vulture funds and the fresh start accounting value of firms emerging from bankruptcy
... class of debt for each ...classes of claims that are honored (unimpaired), the classes cancelled in full (impaired), and the classes partially impaired (the fulcrum ...type and the relative ... See full document
50
Development of Alternative Methods for Determining Soil Organic Matter
... design and response surface analysis, for the optimization of experiments with several variables such as analytical procedures and industrial processes (Barros Neto et ...Aznar and Maduro, ... See full document
17
FEATURES OF ACCOUNTING AND TAX ACCOUNTING REFLECTIONS OF OPERATIONS OF RETURNABLE LEASING
... При этом не важно , на чьем балансе учитывается предмет. лизинга.[r] ... See full document
14
The value relevance of individual and consolidated statements: a comparison for the Portuguese listed firms
... 13 Value relevance research also focuses on distinguishing the explanatory power of net income and book value in countries with different legal ...Ali and Hwang (2000), Arce ... See full document
66
Not all streaks are the same: Individual differences in risk preferences during runs of gains and losses
... findings of the current experiment highlight the difficulty with inferring the causes underlying risk prefer- ences during runs of gains and losses solely from the risky choices made ... See full document
10
Equity valuation : accounting for value, anchoring and speculation
... Lundholm and O’Keefe (2001) examine why does previous research, namely the papers written by Penman and Sougiannis (1998), Francis et ...(2000) and Courteau et al. (2000), state that discounted cash ... See full document
73
Value-relevance of disclosure: risk factors and risk management in Brazilian firms
... (2002) and Lim and Tan (2007) verified the relationship between the disclosure of the quantitative measure of the value attributed to the risk (value-at-risk – VAR) and ... See full document
15
Bond value-at-risk : a comparison of methods
... out of the eighteen times, zero most of the ...refinement of the method is in order since the Duration method failed to perform due to its extremely "pessimistic" ...volatilities of ... See full document
42
Like or dislike? Affective preference modulates neural response to others' gains and losses.
... studies and implies an empathetic and emotional account of ...cause of observational FRN[9- 11,26]. In the previous studies, the size of the FRN effect varied as a function of ... See full document
6
Relevance of accounting information to public sector accountability: a study of Brazilian federal public universities
... the value of the infrastructure and the costs per student are low, a moderate increase in the values of these variables will result in a good response to the quality index; on the other hand, ... See full document
20
Value Relevance of Investment Properties: Evidence from the Brazilian Capital Market
... são value relevance para determinar o preço da ação e então influenciar a tomada de decisão dos usuários da informação ...sobre value relevance de Propriedade para Investimento, permitindo uma ... See full document
18
Impairment losses: the impact of the first-time adoption of the accounting standardization system In Portugal
... ‘CIIL’ and ‘Return on assets’ (p-value < ...levels of divergence in the amounts of transitional impairment losses, which is consistent with arguments that these differences may be ... See full document
57
The value relevance of GRI reports in the Portuguese stock market
... enormously and the publication of reports has increased in developed economies in recent ...type of reporting is on a voluntary basis in several countries raises questions about whether stock markets ... See full document
18
Extraction of value-added compounds from biomass using alternative solvents
... objective of the present work was to investigate the potential of aqueous solutions of ionic liquids (ILs) and deep eutectic solvents (DES) as alternative solvents to extract ... See full document
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