搜索结果: 1-5 共查到“经济学其他学科 valuation”相关记录5条 . 查询时间(0.093 秒)
The valuation of compensation expense under SFAS 123R using option pricing theory
SFAS 123R Compensation Expense Black-Scholes Options
2010/10/18
This paper demonstrates the impact of changes in option pricing model variables used in
the Black-Scholes Option Pricing Model [BSOPM] on the valuation of compensation expense
SFAS 123R. We provide ...
Usefulness of expected values in liability valuation: the role of portfolio size
Liability Valuation Expected Value Portfolio Size
2010/10/18
This study investigates whether the usefulness of expected values to financial statement
users depends on portfolio size (N). Given that standard setting boards require some liabilities to be measure...
Intellectual Capital and Valuation: Challenges in the Voluntary Disclosure of Value Drivers
intellectual capital valuation reporting voluntary disclosure
2010/10/18
Many commentators have identified the pivotal role of intellectual capital in the
valuation of firms and the determination of their future earnings. Innovation in voluntary
disclosure of intellectua...
Economic Entity Theory: Non-Controlling Interests and Goodwill Valuation
non-controlling interests economic entity theory parent company theory
2010/10/18
FASB recently adopted the economic entity theory for the consolidation of goodwill and
non-controlling interests. The proposed economic entity theory recognized the fair value of
the acquired compan...
A COMPARISON OF ALTERNATIVE APPROACHES TO EQUITY VALUATION OF PRIVATELY HELD ENTREPREURIAL FIRMS
valuation closely-held business residual earnings comparables
2010/10/18
Valuation of small entrepreurial businesses requires identifying features
that are not generally considered in the valuation model of large public firms. The
challenge is to translate financial theo...