Fair Value for Biological Assets: An Empirical Approach
نویسندگان
چکیده
منابع مشابه
statistical inference via empirical bayes approach for stationary and dynamic contingency tables
چکیده ندارد.
15 صفحه اولFair Value Accounting for Liabilities and Own Credit Risk
Changes in credit risk may arise when either the value or the risk of corporate assets changes. Changes in the equity value associated with the changes in the asset value and changes in asset risk can be characterized into potentially countervailing direct and indirect effects. The indirect effect of risk on equity value is a function of factors that affect the debt value of including leverage,...
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We examine whether and why companies prefer fair value to historical cost when they can choose between the two valuation methods. With the exception of investment property owned by real estate companies, historical cost by far dominates fair value in practice. Indeed, fair value accounting is not used for plant, equipment, and intangible assets. We find that companies using fair value accountin...
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Fair-division problems are ubiquitous. They range from the day-to-day chore assignments to the Israeli-Palestinian conflict and include the division of an inheritance to the heirs (Brams & Taylor, 1999; Massoud, 2000). Many intuitive and self-implementable algorithms guaranteeing “fairness” have been devised in the past 50 years (Brams & Taylor, 1996). So far, very few empirical studies have pu...
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It is very important for investors and creditors to understand the critical factors affecting a firm’s value before making decisions about investments and loans. Since the knowledge-based economy has evolved, the method for creating firm value has transferred from traditional physical assets to intangible knowledge. Therefore, valuation of intangible assets has become a widespread topic of inte...
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ژورنال
عنوان ژورنال: Mediterranean Journal of Social Sciences
سال: 2017
ISSN: 2039-2117
DOI: 10.5901/mjss.2017.v8n3p55