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41.
Wessel M. Badenhorst 《Accounting Perspectives》2014,13(3):173-188
As the overview of the current state of research within this paper shows, the debate around fair value measurements is far from over. This paper analyzes fair value measurement requirements in a controversial scenario, namely when a control premium exists. The analyses of the paper show that, while measurement rules around control premiums could have a material impact on fair value measurements and the financial statements as a whole, significant fair value measurement issues remain unresolved. The conclusion is that fair value measurements should include or exclude control premiums consistently. It is argued that including control premiums for all fair value measurements is the most faithful representation of the underlying economic phenomenon. This paper contributes to the fair value measurement debate by comparing the merits of alternative fair value measurements for control premiums and highlights an area where researchers, investors, and other users should exercise caution when evaluating financial statements. 相似文献
42.
在经济全球化背景下,涉及知识产权的贸易越来越普遍,而现代国际贸易的特点之一,就是进口货物的商标权、专利权等无形的特许权伴随着有形货物的转移,因此,目前进口货物的特许权使用费成为中国海关估价难点之一.文章在综述我国现行特许权使用费海关估价规则的基础上,针对我国进口货物特许权使用费海关估价所面临的问题,着重就如何进一步完善进口货物特许权使用费海关估价,从海关估价技术、估价法规、估价制度、外部环境等四条路径进行了具体分析,并提出了相关建议. 相似文献
43.
王晓慧 《国土与自然资源研究》2016,(2):70-73
我国无居民海岛的市场进程刚刚起步,海岛价值评估方法没有统一、规范的制度或标准性规定。本文根据无居民海岛使用权价值的期权特征,应用实物期权理论,估算海岛的期权价值,以突破原有传统估价方法在海岛市场化交易初期阶段无法适用的瓶颈。研究结果显示,分别运用布莱克—舒尔斯模型和二项树模型估算的海岛价值基本一致,相比而言,二项树模型能够反映各个时间节点的参数变化,更加直观和灵活。研究结论说明实物期权估价方法适用于无居民海岛使用权估价,估价结果能够全面反映现金流时间价值、未来不确定性以及柔性决策权共同创造的海岛整体价值,为无居民海岛价值评估提供了新思路。 相似文献
44.
Elena Kokthi 《食品市场学杂志》2017,23(8):873-889
ABSTRACTThis study explores the impact of geographical origin in consumer expectations. Willingness to pay (WTP) for geographical origin was measured in three different information conditions (blind, labeled, and both blind and labeled) using an open ended technique of contingent valuation (CV) in the framework of expectations-disconfirmation theory (EDT). The results from the EDT show that a product with a positive reputation and highly preferred by the consumer is losing continuously the premium price paid for it. The decrease of the WTP in full information condition for the most preferred origin is probably due to the lowered consumer expectations and to the damages of the good image as a result of unfair competition, usurpation, and the misappropriation of the name. Geographical indications (GIs) may offer a solution to these problems by preserving the predictive value of origin information, maintaining high consumer expectations, and also preserving the good reputation of the product. 相似文献
45.
Collins G. Ntim Kwaku K. Opong Jo Danbolt 《International Review of Applied Economics》2015,29(2):194-220
We investigate the association between board size and firm valuation for a sample of 169 firms from 2002 to 2011 in South Africa (SA). The SA corporate context is interestingly and uniquely characterised by an urgency to meet affirmative action regulations, such as black empowerment in board appointments, limited qualified and experienced directors, especially black directors, concentrated ownership, weak enforcement of corporate regulations and greater government ownership. These features make SA corporate boards perform a weaker agency (advisory, monitoring and disciplining) role than Western European and US boards, but a stronger resource dependence role, by providing access to resources, such as business contacts and contracts. This suggests that any positive impact of board size on firm valuation is likely to depend on the effective execution of the resource dependence role more than the agency role. Our results suggest that board size has a positive association with firm valuation, consistent with larger boards providing better access to resources. Overall, our results support the resource dependence role of boards more than their agency role. The results are robust across a raft of econometric models that control for different types of endogeneity, as well as different types of accounting and market-based firm valuation measures. 相似文献
46.
Landscape is defined by the European Landscape Convention as “an area perceived by people, whose character is the result of the action and interaction of natural and/or human factors”. Many efforts have been devoted in addressing the core concepts on which this definition roots: perception and interaction of men and nature, but when coming to large (continental) scale assessments, the latter prevail on the former.This paper aims at presenting a framework for a measurable landscape awareness indicator as a key link to the public demand for a specific type of landscape: the agricultural landscape. This is a necessary effort to complement more physically based assessments, which include as well the impact of human activities on landscapes.The analysis is carried out at different levels of governance: EU and regional, using an example from the Alentejo region in Portugal and EU wide databases, and addresses conceptual and practical questions: what type of societal landscape awareness can be monitored and by whom (e.g., individuals, specific social groups, society as a whole); what are the landscape dimensions that should be assessed; what are the limitations imposed by data-related constraints. By applying the methodology to build composite indicators to map landscape societal awareness, the paper shows the regional and local meaning of indicator approaches developed at European level, presents developments for downscaling to regional level, while introducing the social component to support sound policy development for European rural landscapes. 相似文献
47.
对存货计价问题的产生进行说明,详细介绍了5种发出存货计价方法,并且通过它们之间的比较,重点阐述了企业如何根据自己选择恰当的存货计价方法。这样,选择比较合理的发出存货计价方法,可以有效达到企业管理的目标。 相似文献
48.
Peter Bartelmus 《Review of Income and Wealth》2014,60(4):887-904
The 1992 Earth Summit and its message of sustainable development drove the launching of a System for integrated Environmental and Economic Accounting, the SEEA. Since then, sustainable development and the SEEA have given way to green growth and green economy indicators in the latest 2012 Summit. A lengthy revision process has now produced a curtailed “SEEA central framework.” The new framework focuses on expenditures for environmental protection and resource management, and stocks and flows of “economic” resources; both are covered by the conventional national accounts. Environmental degradation, notably from pollution, is left to “experimental” ecosystem accounts. Further revision of the SEEA should reverse this retrenchment from integrative environmental–economic accounting. A comprehensive satellite system, rather than a limited statistical standard, might put the SEEA back on the policy agenda. 相似文献
49.
Paul McNamee Silvia Mendolia Oleg Yerokhin 《Scottish journal of political economy》2021,68(4):494-516
This paper investigates the relationship between partner's mental health and individual life satisfaction, using panel data and calculating the monetary valuation of mental illness. Accounting for measurement error and endogeneity of income, partners' mental health has a significant association with individual well-being. The additional income needed to compensate someone living with a partner with a mental condition is substantial (ranges between USD 33,000 and USD 50,000). Further, individuals do not show adaptation to partners' mental illness. The results have implications for policy-makers wishing to value the effects of policies that aim to impact on mental health and levels of well-being. 相似文献
50.
Lucie Courteau Jennifer L. Kao Yao Tian 《Journal of Business Finance & Accounting》2015,42(1-2):101-137
This study examines how accrual manipulations affect firm valuation in the years surrounding the passage of the Sarbanes‐Oxley Act (SOX). We compare the absolute percentage pricing errors of RIM and DCF valuation models for a group of US firms suspected to have engaged in accrual manipulations to avoid a small loss or a small earnings decline vs. ‘Normal’ firms matched on industry, year and size. We find that RIM can better estimate intrinsic value than DCF for the matched Normal firms in the pre‐SOX period, but not so for accrual manipulators, and that SOX mitigates the harmful effect of accrual manipulations, completely eliminating the difference in RIM's accuracy advantage over DCF between Normal firms and accrual manipulators. As a further analysis, we redefine Suspect firms as real‐activity manipulators and find a significant across‐group difference in accuracy wedge in both sample periods, implying that SOX has prompted firms to favor real‐activity manipulations over accrual manipulations. 相似文献