Accounting And The Investment Opportunity Set
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Accounting And The Investment Opportunity Set
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 2000-05-30
Accounting And The Investment Opportunity Set written by Ahmed Riahi-Belkaoui and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-05-30 with Business & Economics categories.
A firm's value consists of its assets-in-place and growth opportunities: its investment opportunity set. IOS plays a major role in determining a firm's corporate and accounting strategies, and how the marketplace reacts to them. Riahi-Belkaoui shows how IOS can be examined, measured, and used as one way to understand the various accounting and nonaccounting strategies espoused by management. His book fills a gap in the literature on this timely and provocative topic, and provides useful knowledge for upper management, academics, and graduate-level students. The importance of the IOS concept is beginning to be acknowledged in the literature of empirical accounting, finance, and management. There, the investment opportunity set is introduced as an explanatory or moderating variable of the relationship between accounting and economic phenomena and various predictor variables. Riahi-Belkaoui explicates a concept of growth opportunities or IOS (Chapter 1) and provides a general model for its measurement (Chapter 2). He shows its role in a general valuation model based on dividend yield and price earnings ratio (Chapter 3), in the relationship between profitability and multinationality (Chapter 4), in the determination of capital structure (Chapter 5), in a general model of international production (Chapter 6), in a general model of corporate disclosure (Chapter 7), in the relationship between systematic risk and multinationality (Chapter 8), in a model of reputation building (Chapter 9), and earnings management (Chapter 10). He goes on to discuss its role in explaining the relative market value compared to the accounting value of a multinational firm in Chapter 11, and in differentiating between the usefulness of accrual and cash flow based on valuation models in Chapter 12.
Principles Of Equity Valuation
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Author : Ian Davidson
language : en
Publisher: Routledge
Release Date : 2012
Principles Of Equity Valuation written by Ian Davidson and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
The book provides a rigorous introduction to corporate finance and the valuation of equity. The first half of the book covers much of the received theory in these areas such as the relationship between the risk of an equity security and the return one can expect from it, the effects of leverage (that is, the borrowing policies of the firm) on the return one can expect from the firm’s shares and the role that dividends, operating cash flows and accounting earnings play in the valuation of equity. The second half of the book is more advanced and deals with the important role that "real options" (that is, as yet unexploited investment opportunities) play in the valuation of equity.
Positive Accounting Theory
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Author : Ross L. Watts
language : en
Publisher:
Release Date : 2004
Positive Accounting Theory written by Ross L. Watts and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Accounting categories.
Accounting By Principle Or Design
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Praeger
Release Date : 2003-02-28
Accounting By Principle Or Design written by Ahmed Riahi-Belkaoui and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-02-28 with Business & Economics categories.
Distinguishing between accounting by design, in which accounting techniques and solutions are selected because they fit a pre-established goal, and accounting by principle, in which accounting techniques and solutions are selected according to principle and regardless of whether they mesh with preconceived ideas about the outcome, Riahi-Belkaoui describes designed accounting in detail. Characteristics of accounting by design can be found in income smoothing, earnings management, creative accounting, fraud, and slack. Preparers and users of accounting information, and anyone interested in the burgeoning accounting crisis, should find this book very valuable.
Advances In International Accounting
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Author : J. Timothy Sale
language : en
Publisher: Elsevier
Release Date : 2002-09-03
Advances In International Accounting written by J. Timothy Sale and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-09-03 with Business & Economics categories.
This is a refereed, academic research annual that is devoted to publishing articles about advancements of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations as well as their effect on the education of professional accountants worldwide.
Accounting For Investments Volume 1
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Author : R. Venkata Subramani
language : en
Publisher: John Wiley & Sons
Release Date : 2009-06-02
Accounting For Investments Volume 1 written by R. Venkata Subramani and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-06-02 with Business & Economics categories.
The 2008 financial crisis highlighted the need for responsible corporate governance within financial institutions. The key to ensuring that adequate standards are maintained lies with effective accounting and auditing standards. Accounting for Investments: Equities, Futures and Options offers a comprehensive overview of these key financial instruments and their treatment in the accounting sector, with special reference to the regulatory requirements. The book uses the US GAAP requirements as the standard model and the IFRS variants of the same are also given. Accounting for Investments starts from the basics of each financial product and: defines the product analyses the structure of the product evaluates its advantages and disadvantages describes the different events in the trade cycle elaborates on the accounting entries related to these events. The author also explains how the entries are reflected in the general ledger accounts, thus providing a macro level picture for the reader to understand the impact of such accounting. Lucidly written and informative, Accounting for Investments is a comprehensive guide for any professional dealing with these complex products. It also provides an accessible text for technology experts who develop software and support systems for the finance industry.
Capital Structure
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Praeger
Release Date : 1999-02-28
Capital Structure written by Ahmed Riahi-Belkaoui and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999-02-28 with Business & Economics categories.
This text uses theoretical and contingency approaches to examine the question of whether capital structure can be determined. Using a bond rating model it looks at the evaluation of capital structure, the resolution of issues pertaining to equity and liabilities, and their contribution to reports
Multinationality Earnings Efficiency And Market Considerations
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 2001-12-30
Multinationality Earnings Efficiency And Market Considerations written by Ahmed Riahi-Belkaoui and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-12-30 with Business & Economics categories.
The impact of multinationality on the operations of a firm is clear and strong. Riahi-Belkaoui shows how it affects the known relationships between earnings, efficiency, disclosure, and market valuation by its role as a dependent, moderating, intervening antecedant or consequent variable. Its impact can be felt, for example, in relationships and phenomena such as the timeliness and the informativeness of earnings, the underreaction of securities analysts, post-earnings announcement drifts, and the level and quality of disclosure. An understanding of multinationality in the earnings-disclosure-efficiency-market valuation relationship can also be used by accountants and researchers in their daily activities, and by corporate executives in multinational organizational decision making. The result is a useful, probing exploration for academics and practitioners alike.
The Investor S Guide To Understanding Accounts
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Author : Robert Leach
language : en
Publisher: Harriman House Limited
Release Date : 2004
The Investor S Guide To Understanding Accounts written by Robert Leach and has been published by Harriman House Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
Many investors ignore company accounts because they think they are too difficult. But, as the great investor Peter Lynch said "Investing without looking at the numbers is like playing bridge without looking at the cards." The mission of this book is to explain to ordinary investors, with no accounting knowledge, what to look for in a set of accounts and how to interpret what you find - so that you have an accurate 'health check' on a company in ten simple steps. Robert Leach considers the entire subject from an investor's point of view, by asking - and then answering - the questions which matter most. He also looks at the techniques which companies sometimes use to flatter their accounts, and shows how accounts for companies in different sectors have to be looked at differently. The 10 Crunch questions: 1. Is the company growing? 2. Are costs under control? 3. Does it make a profit? 4. How much cash does it have? 5. Is its market value supported by assets? 6. Is it using debt wisely? 7. Are there any hidden nasties? 8. Is management good enough? 9. Can I expect a reliable income? 10. Are there any threats to my interests?
Equity Asset Valuation 3e Book And Workbook Set
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Author : Jerald E. Pinto
language : en
Publisher: John Wiley & Sons
Release Date : 2015-10-26
Equity Asset Valuation 3e Book And Workbook Set written by Jerald E. Pinto and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-10-26 with Business & Economics categories.
Deepen your practical understanding of equity investment analysis and valuation Equity Asset Valuation, Third Edition is a complete guide to valuation theory and practice, giving you the best and most comprehensive information on equity investments. Written by a team of experts and published with the CFA, this book is an ideal supplementary text for the Level 3 CFA certification program. This new third edition has been completely revised and updated to align with current regulations and practices, with illustrative in-chapter problems, extensive end-of-chapter questions, and problems with complete solutions. Merging accounting and finance delivers a full range of valuation models, and challenges you to determine which models are appropriate for specific situations. Coverage includes the basic DDM, Markowitz and Sharpe's modern portfolio theory, Graham and Dodd valuation concepts, and more including full guidance toward multiple approaches. The workbook provides additional practice, with summaries and questions and answers for each chapter, giving you the hands-on opportunity to reinforce your understanding. Investors use a range of fundamental analysis, technical analysis, and other valuation techniques to estimate the most positive and profitable shares to invest in. This set provides comprehensive instruction alongside plenty of practice to help you fully understand how and when to apply each technique. Understand the equity valuation process Derive the required rate of return Integrate earning power and market multiples Learn multiple approaches to various valuation methods Valuation is necessarily a complex topic, and an even more complex process. When the stakes are high, you need to be able to choose the right tool for the job. The Equity Asset Valuation, Third Edition provides the most comprehensive information, with useful, practical reinforcement.