Abstract Entities reporting under IFRSs are required to determine a value in use in
accordance with IAS 36: Impairment of Assets. The value in use is the present value of the …

Market imperfections call into question the suitability of the CAPM for deriving the cost of
capital. The valuation by incomplete replication introduces a valuation concept that takes …

The invention relates generally to the efficient computer processing of financial data. More
particularly, the invention relates to computer implemented techniques for parsimoni ously …

Insolvenzen stellen in der Betriebswirtschaft zwar kein alltägliches Ereignis dar, wenn sie
eintreten, sind ihre Auswirkungen aber sowohl für die Stakeholder als auch für die …

Several alternative approaches can be used to incorporate the effect of debt when valuing
the equity of a firm. For instance, Fernandez (2004a) discusses ten methods. Of these, four …

The objective of almost all firms should be to maximise the wealth of shareholders. To
achieve this goal, firms should use an optimal combination of debt and equity, which will …

How does cash flow volatility affect cost of debt and corporate earning management? Page 1
How does cash flow volatility affect cost of debt and corporate earning management? Chih-min …

There is an increasing trend among investors to consider Good Corporate Governance
(GCG) in determining company incentives are to be invested in. Obviously, investors would …

The present study is an attempt to find the relationship between capital structure and value
of firm and to find the significance of differences in capital structures of different companies …

Impact of Capital Structure and Debt Characteristics on Default Risk of Listed Real Estate Firms in
Vietnam Page 1 Impact of Capital Structure and Debt Characteristics on Default Risk of Listed …