Works matching DE "EQUITY method (Accounting)"

Results: 43

APB Opinion Number 18: A Move Toward Preferences of Users.

Published in:

Financial Analysts Journal, 1972, v. 28, n. 4, p. 47, doi. 10.2469/faj.v28.n4.47

By:

Barrett, M. Edgar

Publication type:

Article

Equity Method Investments and Sell-Side Analysts' Information Environment.

Published in:

Accounting Review, 2013, v. 88, n. 6, p. 2089, doi. 10.2308/accr-50539

By:

Sam (Sunghan) Lee;
Pandit, Shailendra;
Willis, Richard H.

Publication type:

Article

Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements.

Published in:

Revista Contabilidade & Finanças - USP, 2018, v. 29, n. 77, p. 213, doi. 10.1590/1808-057x201804470

By:

Sarquis, Raquel Wille;
dos Santos, Ariovaldo

Publication type:

Article

ANÁLISE EMPÍRICA DE MODELOS DE VALUATION NO AMBIENTE BRASILEIRO: FLUXO DE CAIXA DESCONTADO VERSUS MODELO DE OHLSON (RIV).

Published in:

Revista Contabilidade & Finanças - USP, 2008, n. 47, p. 31, doi. 10.1590/s1519-70772008000200004

By:

Galdi, Fernando Caio;
Lopes, Alexsandro Broedel;
Teixeira, Aridelmo José Campanharo

Publication type:

Article

Regime Switching Vine Copula Models for Global Equity and Volatility Indices.

Published in:

Econometrics (2225-1146), 2017, v. 5, n. 1, p. 3, doi. 10.3390/econometrics5010003

By:

Fink, Holger;
Klimova, Yulia;
Czado, Claudia;
Stöber, Jakob

Publication type:

Article

Background risk in consumption and the equity risk premium.

Published in:

Review of Quantitative Finance & Accounting, 2017, v. 48, n. 2, p. 407, doi. 10.1007/s11156-016-0556-2

By:

Semenov, Andrei

Publication type:

Article

Predicting the Equity Premium with Dividend Ratios.

Published in:

Management Science, 2003, v. 49, n. 5, p. 639, doi. 10.1287/mnsc.49.5.639.15149

By:

Goyal, Amit;
Welch, Ivo

Publication type:

Article

The effect of using the equity method on the performance of the investor.

Published in:: Acta Economica, 2014, v. 12, n. 20, p. 59, doi. 10.7251/ACE1420059S
Publication type:: Article

FORECASTING THE DOW JONES RATE OF CHANGE BY USING VECTOR AUTO-REGRESSION.

Published in:

Journal of Prediction Markets, 2010, v. 4, n. 1, p. 1

By:

David, Nissim Ben

Publication type:

Article

POTENTIAL DIVIDENDS AND ACTUAL CASH FLOWS. A REGIONAL LATIN AMERICAN ANALYSIS.

Published in:

Estudios Gerenciales, 2009, v. 25, n. 113, p. 151, doi. 10.1016/S0123-5923(09)70093-2

By:

Vélez-Pareja, Ignacio;
Germá Merlo, Mariano;
Londoño Bedoya, David Andrés;
Sarmiento Sabogal, Julio Alejandro

Publication type:

Article

POTENTIAL DIVIDENDS AND ACTUAL CASH FLOWS IN EQUITY VALUATION. A CRITICAL ANALYSIS.

Published in:

Estudios Gerenciales, 2009, v. 25, n. 113, p. 123, doi. 10.1016/S0123-5923(09)70092-0

By:

Vélez-Pareja, Ignacio;
Alberto Magni, Carlo

Publication type:

Article

Survival Bias and the Equity Premium Puzzle.

Published in:

Journal of Finance (Wiley-Blackwell), 2002, v. 57, n. 5, p. 1981, doi. 10.1111/0022-1082.00486

By:

HAITAO LI;
YUEWU XU

Publication type:

Article

Tax & Accounting Update.

Published in:: CPA Journal, 2016, v. 86, n. 6, p. 17
Publication type:: Article

Relationship between franking credits and the market risk premium.

Published in:

Accounting & Finance, 2006, v. 46, n. 3, p. 405, doi. 10.1111/j.1467-629X.2006.00175.x

By:

Gray, Stephen;
Hall, Jason

Publication type:

Article

Factors Influencing Housing Equity Withdrawal: Evidence from a Microeconomic Survey.

Published in:

Economic Record, 2008, v. 84, n. 267, p. 421, doi. 10.1111/j.1475-4932.2008.00508.x

By:

Schwartz, Carl;
Lewis, Christine;
Norman, David;
Hampton, Tim

Publication type:

Article

RECENT CHANGES IN RECOGNIZING EQUITY METHOD LOSSES.

Published in:

CPA Journal, 2000, v. 70, n. 6, p. 52

By:

Dyson, Robert A.;
Steinberg, Joel

Publication type:

Article

The Value Relevance of Equity Method Fair Value Disclosures.

Published in:

Journal of Business Finance & Accounting, 2003, v. 30, n. 7/8, p. 1065, doi. 10.1111/1468-5957.05426

By:

Graham Jr., Roger C.;
Lefanowicz, Craig E.;
Petroni, Kathy R.

Publication type:

Article

Corporate Restructurings: A Comparison of Equity Carve-outs and Spin-offs.

Published in:

Journal of Business Finance & Accounting, 2001, v. 28, n. 3/4, p. 503, doi. 10.1111/1468-5957.00383

By:

Frank, Kimberley E.;
Harden, J. William

Publication type:

Article

RELATIVE EXCESS RETURNS.

Published in:

Journal of Business Finance & Accounting, 1998, v. 25, n. 7/8, p. 869, doi. 10.1111/1468-5957.00217

By:

Levin, Eric J.;
Wright, Robert E.

Publication type:

Article

'FINANCIAL DISTORTION' AND CONSOLIDATION OF CAPTIVE FINANCE SUBSIDIARIES IN THE GENERAL MERCHANDISING INDUSTRY.

Published in:

Journal of Business Finance & Accounting, 1987, v. 14, n. 1, p. 77, doi. 10.1111/j.1468-5957.1987.tb00530.x

By:

Copeland, Ronald M.;
McKinnon, Sharon

Publication type:

Article

Political Influence and Coexistence of a Uniform Accounting System and Accounting Standards: Recent Developments in China.

Published in:

Abacus, 2004, v. 40, n. 2, p. 193, doi. 10.1111/j.1467-6281.2004.00151.x

By:

Xiao, Jason Zezhong;
Weetman, Pauline;
Sun, Manli

Publication type:

Article

The equity accounting saga in Australia: Cyclical standard setting.

Published in:

Abacus, 1996, v. 32, n. 2, p. 153, doi. 10.1111/j.1467-6281.1996.tb00457.x

By:

Gordon, Isabel;
Morris, Richard D.

Publication type:

Article

STANDARDISATION AND PROFESSIONAL JUDGMENT IN THE ACCOUNTING PRACTICE.

Published in:

Annals of the University of Oradea, Economic Science Series, 2008, v. 17, n. 3, p. 1456

By:

Aristiţa, Rotilă;
Vasile, Pătruţ

Publication type:

Article

SYSTEM OF ACCOUNTS SPECIFIC TO THE MANAGEMENT ACCOUNTING IN WHOLESALE TRADE.

Published in:

Annals of the University of Oradea, Economic Science Series, 2008, v. 17, n. 3, p. 1135

By:

Mihai, Deju

Publication type:

Article

Firm Equity Investment Decisions and U.S. GAAP and IFRS Consolidation Control Guidelines: An Empirical Analysis.

Published in:

Journal of International Accounting Research, 2017, v. 16, n. 1, p. 37, doi. 10.2308/jiar-51657

By:

Beck, Allison K.;
Behn, Bruce K.;
Lionzo, Andrea;
Rossignoli, Francesca

Publication type:

Article

Equity Valuation Effects of the Issuance of Convertible Bonds: U.K. Evidence.

Published in:

Journal of Fixed Income, 1999, v. 9, n. 3, p. 7, doi. 10.3905/jfi.1999.319224

By:

Wolfe, Simon

Publication type:

Article

Do Firms Knowingly Issue Overvalued Equity? New Evidence from Withdrawn Equity Offerings.

Published in:

Journal of Business & Economic Studies, 2008, v. 14, n. 1, p. 81

By:

Shangguan, Zhaoyun;
Vasudevan, Gopala

Publication type:

Article

Conceptual Framework Regarding the Account Consolidation Methods.

Published in:

Ovidius University Annals, Series Economic Sciences, 2012, v. 12, n. 2, p. 1153

By:

Nicoleta, Guni Claudia

Publication type:

Article

An ex ante analysis of change in reporting methods: the example of Joint Ventures.

Published in:

Gestion 2000, 2014, v. 31, n. 4, p. 65, doi. 10.3917/g2000.314.0065

By:

Demerens, Frédéric;
Le Manh, Anne;
Delvaille, Pascale;
Paré, Jean-Louis

Publication type:

Article

Equity indexing: Optimize your passive investments.

Published in:

Quantitative Finance, 2004, v. 4, n. 3, p. C30, doi. 10.1088/1469-7688/4/3/F01

By:

Alexander, Carol;
Dimitriu, Anca

Publication type:

Article

Investment Project Valuation: A New Equity Perspective.

Published in:

Engineering Economist, 2009, v. 54, n. 2, p. 101, doi. 10.1080/00137910902893664

By:

Babusiaux, Denis;
Pierru, Axel

Publication type:

Article

CURRENT ASSETS FINANCING STRATEGY: POSITION OF PERSONALISTS.

Published in:

Economic Annals-XXI / Ekonomìčnij Časopis-XXI, 2013, n. 3/4, p. 82

By:

Roganova, Ganna

Publication type:

Article

Determinantes de la discrecionalidad directiva en la elección del método contable de las participaciones en negocios conjuntos.

Published in:

Spanish Journal of Finance & Accounting / Revista Espanola de Financiacion y Contabilidad, 2012, v. 41, n. 156, p. 589, doi. 10.1080/02102412.2012.10779737

By:

Giner, Begoña;
Verón, Carmen S.

Publication type:

Article

Discretionary accounting choices: the case of IAS 19 pension accounting.

Published in:

Accounting & Business Research, 2018, v. 48, n. 2, p. 139, doi. 10.1080/00014788.2017.1354760

By:

Glaum, Martin;
Keller, Tobias;
Street, Donna L.

Publication type:

Article

Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 2000, v. 38, n. 1, p. 127, doi. 10.2307/2672925

By:

Beaver, William H.;
Ryan, Stephen G.

Publication type:

Article

Discussion of Accrual Accounting and Equity Valuation.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1998, v. 36, n. 3, p. 113, doi. 10.2307/2491309

By:

Verrecchia, Robert E.

Publication type:

Article

Information and the Sequential Valuation of Assets in Arbitrage-Free Economies.

Published in:

Journal of Accounting Research (Wiley-Blackwell), 1980, v. 18, n. 2, p. 420, doi. 10.2307/2490587

By:

GARMAN, MARK B.;
OHLSON, JAMES A.

Publication type:

Article

Equity Method Accounting and Intercompany Transactions.

Published in:

Issues in Accounting Education, 2002, v. 17, n. 2, p. 185, doi. 10.2308/iace.2002.17.2.185

By:

Chasteen, Lanny G.

Publication type:

Article

Investment Decisions and the Equity Accounting Standard.

Published in:

Accounting Review, 1986, v. 61, n. 3, p. 519

By:

Comiskey, Eugene E.;
Mulford, Charles W.

Publication type:

Article

Equity Method Reporting for Major Finance Company Subsidiaries.

Published in:

Accounting Review, 1979, v. 54, n. 4, p. 815

By:

Burnett, Tom;
King, Thomas E.;
Lembke, Valdean C.

Publication type:

Article

OBSERVATIONS ON 'THE EQUITY METHOD' AND INTERCORPORATE RELATIONSHIPS.

Published in:

Accounting Review, 1933, v. 8, n. 3, p. 200

By:

Dickerson, W. E.;
Jones, J. Weldon

Publication type:

Article

Accruals, Accounting-Based Valuation Models, and the Prediction of Equity Values.

Published in:

Journal of Accounting, Auditing & Finance, 2005, v. 20, n. 4, p. 311, doi. 10.1177/0148558X0502000401

By:

Barth, Mary E.;
Beaver, William H.;
And, John R. M.;
Landsman, Wayne R.

Publication type:

Article

Decline in Financial Reporting for Joint Ventures? Canadian Evidence on Removal of Financial Reporting Choice.

Published in:

European Accounting Review, 2012, v. 21, n. 2, p. 373, doi. 10.1080/09638180.2011.558298

By:

Richardson, A.William;
Roubi, RaafatR.;
Soonawalla, Kazbi

Publication type:

Article