the aim of this paper is to generalize the‎‎notion of pseudo-almost valuation domains to arbitrary‎ ‎commutative rings‎. ‎it is shown that the classes of chained rings‎ ‎and pseudo-valuation rings are properly contained in the class of‎ ‎pseudo-almost valuation rings; also the class of pseudo-almost‎ ‎valuation rings is properly contained in the class of quasi-local‎ ‎rings with linearly ordere...

In this paper, we examine the valuations of equity-indexed annuities (EIAs) when their reference stocks distribute stochastic dividends. Due to fact that typically pay dividends at discrete times after payment dates are announced, pricing EIAs with is deemed be practically significant. We directly model dividend payments using jump diffusion process regime switching, and then determine dynamics...

This study examines the homogeneity of BIG4 audit reports after implementing key matters (KAMs) in context fair value accounting. We focus on reported KAMs and procedures related to values investment properties, particularly those challenging management's estimations valuation specialists' use. Our data consist 235 individual from real estate sector 2017 2018 cover 60% listed companies EU, Swit...

The purpose of this paper is to conduct a market-consistent valuation life insurance participating liabilities sold population partially heterogeneous customers under the joint impact biometric and financial risk. In particular, heterogeneity between groups policyholders stems from their offered minimum interest rate guarantees contract maturities. We analyse effects these features on company’s...

Value-based decision making occurs when individuals choose between different alternatives and place a value on each alternative and its attributes. Marketing actions frequently manipulate product attributes, by adding, e.g., health claims on the packaging. A previous imaging study found that an emblem for organic products increased willingness to pay (WTP) and activity in the ventral striatum (...

The valuation monoids and pseudo-valuation monoids have been established through valuation domains and pseudo-valuation domains respectively. In this study we continue these lines to describe the almost valuation monoids, almost pseudo-valuation monoids and pseudoalmost valuation monoids. Further we also characterized the newly described monoids as the spirit of valuation monoids pseudo-valuati...

Capitalization enables firms from around the world to be able evaluate how effective investments of any company are thus making it an important variable considered when investment decision. To ascertain a firm's market value or capitalization, assets need valued among other measures that undertaken. Thus necessitating this research work on Asset Valuation and Firm Consumer Goods Manufacturing C...

We study the role of executive functional background in explaining management discretion in financial reporting. Taking goodwill impairment as our reporting setting, we focus on top executives (CEOs and CFOs) whose employment history includes experience in investment banking, private equity, venture capital or management consulting, as we expect these executives to have unique human capital and...

We apply to the concrete setup of a bank engaged into bilateral trade portfolios the XVA theoretical framework of Albanese and Crépey (2017), whereby so-called contra-liabilities and cost of capital are charged by the bank to its clients, on top of the fair valuation of counterparty risk, in order to account for the incompleteness of this risk. The transfer of the residual reserve credit capita...