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Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities
Accounting principles state that the net presentation of offsetting assets and liabilities on the balance sheet is improper unless the right of...
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Relevance of Level 3 fair value disclosures and IFRS 13: a case study
This paper studies the relevance of Level 3 fair value disclosures in financial statements for equity analysts. The research also examines the impact...
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Projection of Value
This chapter delves into the methodologies for hotel valuation, underscoring the cost, market, income, and option approaches. It discusses the...
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Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
This structured literature review of 48 archival-based studies investigates the influence of fair value measurements on earnings quality and stresses...
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What can we learn about credit risk from debt valuation adjustments?
Motivated by the debate about the introduction of the fair value option for (financial) liabilities (FVOL) and the requirement to recognize and...
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Theoretical Approaches of Value and Valuation
This chapter describes the theoretical approaches adopted for value and valuation. The chapter describes the historical evolution of accounting as a...
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Relational assets or liabilities? Competition, collaboration, and firm intellectual property breakthrough in the Chinese high-speed train sector
How does government coordination in the strategic sectors affect the impact of relational resources on firm intellectual property (IP) development in...
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The Space Value of Money
This chapter presents the space value of money framework. It necessarily begins by introducing the analytical dimension of space, our physical...
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Automotive manufacturing enterprise financial risk evolution monitoring and early warning simulation: based on the perspective of value chain analysis
The automotive industry value chain, which includes the “upstream suppliers—the middle-stream manufacturing enterprises-downstream customers”,...
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Enterprise Value, Company Value, and Other Essential Financial Data
This chapter outlines the essential metrics utilized in valuation. The core of the chapter focuses on enterprise value and equity value. The final...
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The Origin of True and Fair View in the Czech Accounting
True and fair view (TFV) has been introduced into the Czech accounting and reported only in 90s of last century, after changes in 1989. At the early...
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Reporting and Communicating the Performance and Value of Football
While the football market has enjoyed sustained revenue growth in the last few decades, this has not led to consistent improvement in the financial...
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Corporate social responsibility and unverifiable net assets ratio
The move of the Financial Accounting Standards Board to expand the use of fair value instruments results in an increase in unverifiable assets and...
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Differences in the value relevance of identifiable intangible assets
Motivated by investor criticisms of current accounting standards, this study investigates whether differences exist in how acquired identifiable...
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Value Creation: Dynamic Supply Chain Design
The challenge in value creation is to consistently generate free cash flow, which is only possible by regularly redesigning one’s business model,...
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The impact of governmental accounting standards on public-sector pension funding
The funding policy for defined benefit pension plans covering government employees represents an important decision for governments sponsoring those...
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The moderating effect of dividend policy on the relationship between the corporate risk disclosure and firm value: evidence from Egypt
This paper investigates the effects of corporate risk disclosure (CRD) and dividend policy (DP) on firm value (FV) for non-financial companies listed...
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The effect of asset and liability management on the financial performance of microfinance institutions: evidence from sub-Saharan African region
This study applies statistical cost accounting method to a sample of 106 sub-Saharan African microfinance institutions (MFIs) during 2014–2018 to...
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Reinventing the Higher Education Value Proposition After Covid-19
Covid-19 has put much stress on the higher education sector. As universities recover, new ways to improve their marketing should be examined. It is...
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Fifth Element of Strategy—Value Measurement Framework
Measuring business value delivered by a data and analytics initiative is a difficult task. In many cases, it is not possible to directly measure the...