In this paper we critically review the existing literature on methods of computing the implied
cost of capital (ICC). The ICC literature is characterised by a large number of heterogeneous …

The IASB discussion paper, Preliminary Views on Financial Statement Presentation (IASB
2008), asks whether income should be aggregated and reported as a single comprehensive …

The IASB is presently involved in a project on reporting comprehensive income. Since the
IASB accounting model mixes two income determination systems, namely, historical cost …

Previous empirical studies derive the standard equity valuation models (ie, DDM, RIM, and
DCF model) while assuming that ideal conditions, such as infinite payoffs and clean surplus …

The reporting of comprehensive income is becoming increasingly important. The new
version of IAS 1 (the so called IAS1-revised) issued by IASB on September 2007 provides …

The IASB and FASB are currently conducting a project on performance reporting which
broadly addresses the definition and presentation of income in financial statements. This …

This paper reports on the choice made by listed Italian companies in their 2009 financial
statements with respect to the option in International Accounting Standards (IAS) 1.81 …

Caterina Dahlhaus untersucht, wie eine Investitions-Controllingkonzeption ausgestaltet
werden muss, um die Problematik der Verhaltensteuerung dezentraler Entscheidungsträger …

Predictability and variability are two measures commonly used in the empirical literature to
gauge the quality of earnings and hence, decision usefulness to investors. We adopt both …

The objective of this paper is to assess whether the inclusion of improved estimates of the
future in corporate annual financial statements has brought about greater international …