The SEC has issued hundreds of Accounting Series Releases since ASR Number 1 was published in 1937. Topics addressed in different ASRs run the gamut of the accounting practice, and include such things as deferred taxes (ASR Numbers 85 and 86), the SEC's preference for an "all-inclusive" in...
We present a pricing model, named fuzzy measure model, that yields different values for positions of different sign and that can be usefully exploited to account for liquidity risk. This methodology is well-suited to price options when the distribution of the underlying asset is not known ...
Black researched and found that stock price not only reflect financial information but also the noise of noise traders are reflected in the scrip prices. And Ball (1995) observed that the stock market might overreact due to the noise. So according to Ball, available market is not 展开 ...
Because of the fluctuations in these exchange rates, currency translation poses some financial risk for the parent company. If the exchange rates fluctuate before the financial statements have been reconciled, the parent company faces potential losses on its own income statements. This risk can be he...
A New Trick for an Old Indicator: Most Technical Traders Have Heard of the Trin, Which Simply Reports the Volume of Advancing Issues Compared to That of De... Journal of Business Finance & Accounting, 29(7), 1105 - 1121. Retrieved from http://onlinelibrary.wiley.com/doi/10.1111/1468-595...
provides services to maintain yearly accounts, helps in specialized documentation for purchase entries: sales management: tax related activities: stock management: inventory adjustments/ analysis, payroll and many more. An all in one book keeping software helping you evaluate all your transactions and re...
An account called Stock account is used for a special purpose, which will be explained in Transaction 7 April 10. Abdul buys another motor vehicle chapter 7. for the business and pays $4000 by cheque. Transaction 4 April 4. Abdul sells a quantity of stock for Bank $800 and banks the ...
It was found that the company had booked loans as revenue in its books and forced clients to use insurers with whom the company had pre-existing payoff agreements. The company had also asked stock traders to inflate the company’s share price. AIG was forced to pay a $1.64 billion fine ...
explain stock returns. This makessense, because over the life of a firm, the total earnings will equal the total cash flows. The key to her findings, however, is the analysis of earnings over shorter intervals, such as quarterly and annual earnings. For the shorter intervals, she shows tha...
Accounting-based stock price anomalies: Separating market inefficiencies from risk - Bernard, Thomas, et al. - 1997 () Citation Context ...tement release and the portfolio forming date (especially for those firms with early-in-the-year fiscal year-end dates) and ignoring returns during such ...