Whelan, Catherine

Kelly, Simone

McNamara, Raymond

Verkleij, Jasper

English

Bleck, Stefan

Beyer, Marc

RWTH Publications

Entscheidungsgrundlage für mögliche wirtschaftliche Nutzungen der VLWZ-Internetplattform des REFA-Verbandes für Arbeitsgestaltung, Betriebsorganisation und Unternehmensentwicklung e.V. Abschluss-Dokumentation

One of the key elements to the operation of capital markets is information efficiency (Ball and Brown 1968). Both the IASB and the FASB frameworks emphasize decision usefulness,particularly to investors in capital markets, as the primary focus of general purpose financial statements. While theoretically, market values are determined by estimating discounted cash flows (Copeland, Weston et al. 2005; Brealey 2007), practical observations suggest a role for accounting information in the valuation process. Market information suggests that practitioners use the accounting performance measure “earnings” for firm valuation and determination of share prices

Bond University Research Portal

Inventory valuation, company value, and the uncertainty principle

https://pure.bond.edu.au/ws/files/27740693/Inventory_valuation.pdf

Inventory valuation, company value, and the uncertainty principle

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RWTH Publications

Bond University Research Portal