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VALUATION: 作品数：259被引量：271H指数：7; 导出分析报告; 相关领域：经济管理更多>>; 相关作者：鲁春霞谢高地肖玉甄霖李文华更多>>; 相关机构：清华大学上海交通大学中国科学院复旦大学更多>>; 相关期刊：更多>>; 相关基金：国家自然科学基金国家重点基础研究发展计划国家社会科学基金中国博士后科学基金更多>>

New Economy Companies:Impact of COVID-19 on Valuation: 《Journal of Modern Accounting and Auditing》2022年第3期105-114,共10页Gladie Lui Connie Shum; The boom of innovative and new technology-oriented companies that provide products and services to customers in recent years has given rise to a new class of firms called New Economy Companies,or NECs.Accurate valuati...; 关键词：New Economy Companies(NECs) valuation of New Economy Companies techniques used by New Economy Companies

Banking Industry Valuation Analysis in the Context of China’s: 《Journal of Modern Accounting and Auditing》2018年第5期265-270,共6页Jinyu Tian Yuman Le; China’s stock market has experienced more than 20 years of development.Despite the concept of value investment has already been reflected in stock investment,many investors,especially small and medium investors,still...; 关键词：BANK STOCK VALUE VALUATION relative VALUATION method INVESTMENT VALUE P/E ratio growth rate

Fixed Assets Valuation in the Condition of Bankruptcy Risk： The Role of Estimates: 《Journal of Modern Accounting and Auditing》2014年第6期652-666,共15页Kinga Bauer; One of the most important issues relating to the economic activity of an enterprise is a reliable valuation of assets. It is also one of the key elements in the condition of bankruptcy risk. The aim of this paper is t...; 关键词：VALUATION BANKRUPTCY ESTIMATES fixed assets

Pricing and Valuation of Intangible Assets: 《Journal of Modern Accounting and Auditing》2012年第12期1780-1788,共9页Jesus Timoteo Alvarez Sonia A. Ferruz Gonzailez Jesus Calzadilla Daguerre; Intangible assets are parts of the companies＇ balance sheet, but given their intangible nature, they cannot be qualified as financial assets as other incomes can be. Therefore, the valuation, even if reflected in acc...; 关键词：intangible assets accounting valuation of intangibles intangibles and reputation intangible communication reputation management

Financial Valuation of Segment-Specific Marketing Activities and Market Segment Development: 《Journal of Modern Accounting and Auditing》2012年第8期1140-1157,共18页Heinz Eckart Klingelh6fer; By applying methods of investment appraisal, this paper offers a financial approach for determining the optimal level of segment-specific marketing activities and market development under the conditions of imperfect m...; 关键词：market segmentation market development financial valuation imperfect markets investment （corrected） net present value income determinant segment-specific activity duality theory sensitivity analysis market share BUDGET production

Valuation Standards Under the Implementation Process of IFRS: 《Journal of Modern Accounting and Auditing》2012年第2期161-173,共13页Rute Abreu Fatima David; In this paper, the authors focus on valuation standards as a result of the mandatory effect of the implementation of International Financial Reporting Standards （IFRS）, and more precisely on the context of fair valu...; 关键词：valuation standards IFRS ACCURACY international agencies

Ecumenical Currency Definition Through Poverty Guidelines, Barter Transactions, Property and Country Valuation: 《Journal of Modern Accounting and Auditing》2011年第11期1307-1313,共7页Dimitrios Ath. Zissopoulos George Kyriazopoulos Irene Maggou; Our research amalgamates different technical and economic subjects to support a number of old-new ideas. We present here all our developments in strip out versions. We define the rural region Poverty threshold and tax...; 关键词：poverty threshold EURO ECU （European Currency Unit） VALUATION BARTER complementary currency

Fair Valuation Issues and the Subprime Mortgage Debacle： Could Generally Accepted Accounting Principles Underlying the Historical Cost Method Have Prevented the Crisis？被引量：1: 《Journal of Modern Accounting and Auditing》2011年第11期1223-1228,共6页Constance Crawford Corinne Crawford Raymond Rigoli; There are three primary methodologies employed to determine real estate value in the appraisal industry： the cost approach, the sales approach and the income approach. The definition of market value is defined as： ...; 关键词：subprime mortgage fair valuation accounting mark-to-market accounting

Value-relevance of accounting numbers for valuation: 《Journal of Modern Accounting and Auditing》2009年第9期30-39,共10页Muliati Binti Aba Ibrahim Hajah Fatimah Binti Bujang Nero Madi Aizimah Binti Abu Samah Ummi Syarah Binti Ismai Kamaruzaman Jusoff Azlina Narawi; Recent empirical work suggested that the ability of accounting numbers to explain the relationship between accounting numbers and stock prices has deteriorated over the past four decades. The findings of this study su...; 关键词：value relevance EARNINGS book value firms value

The accounting valuation of bank stocks in Europe: 《Journal of Modern Accounting and Auditing》2009年第1期49-62,66,共15页Dimosthenis Hevas Georgia Siougle Christos Staikouras; In this study we examine the validity of the earnings-book value capitalization model in the pricing of bank stocks in Europe. We perform cross-sectional tests using a sample of banks operating in 21 European Union co...; 关键词：value relevance financial reporting capital markets banking sector

VALUATION