|
|
|
|
|
Daniel J. Jones
Accounting for discounted and premium bond liabilities presents challenges for most students. Fortunately, committed educators can do something about the issue. In this teaching resource, the author presents an approach to simplify bond accounting concep...
ver más
|
|
|
|
|
|
|
|
|
|
|
Jürgen Ernstberger,Christian Heinze,Oliver Vogler
AbstractIn the last decade, empirical research has found strong evidence that value stocks provide higher returns than growth stocks (value premium). Firms with a high ratio of book value of equity to market value of equity are regarded as value stocks; ...
ver más
|
|
|
|
|
|
|
|
|
|
|
J. F. Affleck-Graves,G. H. Burt,S. J.M. Cleasby
AbstractIn this paper both the premium paid on acquisition during a merger as well as the method by which the target companies stockholders are paid for their holding are examined. The results indicate that in the South African (S.A.) context the average...
ver más
|
|
|
|
|
|