In this paper, we dealt with substantial asset analysis methodology applied to twodimensional asset classification and qualitative evaluation method according to the business process. Most of the existent risk analysis methodology and tools presented classification by asset type and physical evaluation by a quantitative method. We focused our research on qualitative evaluation with 2-dimensiona...

We consider the finite time horizon dividend-ruin model where the firm pays out dividends to its shareholders according to a dividend-barrier strategy and becomes ruined when the firm asset value falls below the default threshold. The asset value process is modeled as a restricted Geometric Brownian process with an upper reflecting (dividend) barrier and a lower absorbing (ruin) barrier. Analyt...

In a New Monetarist framework, we study the trade of indivisible goods under credit, divisible money and divisible asset in a frictional market. We show how indivisibility on the goods side, instead of the money or asset side, matters for equilibria. The bargaining solution generates a price that is independent of nominal interest rate, dividend value of the asset, or the number of active buyer...

due to the fact that assets are recorded at their historical value and they may include unrealized gains (losses), managers may manipulate earnings through the sale of these assets and provide financial information which is not accurate and reliable. the aim of this study is to investigate the relationship between income from asset sales, earnings change and leverage of companies listed on tehr...

Default risk model is provided by using option pricing theory in a fuzzy framework in consideration of a simple company comprised of a single type of the debt that is free from profit payment and a single type of capital that is liberated from dividend. The model is based on the assumption that asset value of a company is the sum of total market value of stock and debt value, considering a situ...

We examine the asset value of advertising expenditures for a sample of takes the form of future cash flows, which derive from future sales. Future sales are influenced by advertising expenditures, 320 firms with reported advertising expenditures for each of the 10 consecutive years ending in 1994. We find that, depending upon the which alter customer preferences for particular products or vendo...

Accounting information is presented in financial statements as one of the that investors need to make best judgment. The reaction release accounting indicates degree value relevance information. This study aimed examine through earnings, book equity, and fair on non-financial assets. used 21 LQ45 Index companies listed Indonesia Stock Exchange (IDX) from 2018-2021. Multiple linear regression wa...