This article examines the issues involved in treatment of elements depreciation fixed assets Accounting Policy transport companies. The cost has a significant weight balance sheet organizations. reliability assessment this type property depends on correct calculation and choice its elements. use calculations liquidation fair value influenced amount book (formerly “written down”), general assets...

Authors' A Oncology, Netherland Medicine Pharmaceu Correspon icine, Radb HB Nijmeg 3618942. E

Perkembangan perekonomian dunia saat ini yang semakin pesat di tandai dengan adanya kemajuan bidang teknologi dan pertumbuhan inovasi secara terus menerus membuat persaingan bisnis kempetitif. Para pelaku mulai menyadari bahwa kemampuan bersaing tidak hanya terletak pada kepemilikan aktiva berwujud perusahaan, namun lebih inovasi, sistem informasi, pengelola organisasi sumber daya dimiliki oleh...

The paper examines a dynamic model of a financial market with endogenous asset prices determined by short run equilibrium of supply and demand. Assets pay dividends, that are partially consumed and partially reinvested. The traders use fixed-mix investment strategies (portfolio rules), distributing their wealth between assets in fixed proportions. Our main goal is to identify globally evolution...

A perpetual youth overlapping generations model is presented in which the presence of financial frictions can create the crowd-in effect of asset bubbles that promotes capital accumulation. The existence of asset bubbles increases the equilibrium interest rate. Although the increased interest rate excludes less productive agents from production activity, these agents benefit from the liquidity ...

The relation between a firm’s stock return and its intangible investment ratio and asset tangibility is derived under the intangible-asset-augemnted (IAA) q-theory framework. Using firm level data and the Generalized Method of Moments (GMM), we estimate the model and three main results emerge. First, the IAA q-theory captures the value premium and the relation between R&D intensity and stock re...

This paper analyzes an exchange economy in which several assets serve as stores of value and where agents have completely heterogeneous preferences and endowments. It describes the set of perfect foresight equilibria in which all assets have positive prices. There are international policies with determinate exchange rates if the world economy satisfies a strong efficiency criterion. Also, the c...

Convergence trades exploit temporary mispricing by simultaneously buying relatively underpriced assets and selling short relatively overpriced assets. This paper studies optimal convergence trades under both recurring and non-recurring arbitrage opportunities represented by continuing and ‘stopped’ cointegrated price processes and considers both fixed and stochastic (Poisson) horizons. We demon...