Relevant bibliographies by topics / Clean surplus (Accounting)

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters

Academic literature on the topic 'Clean surplus (Accounting)'

Author: Grafiati
Published: 4 June 2021
Last updated: 12 February 2022

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Journal articles on the topic "Clean surplus (Accounting)"

1

Walker, Martin. "Clean Surplus Accounting Models and Market-based Accounting Research: A Review." Accounting and Business Research 27, no. 4 (September 1997): 341–55. http://dx.doi.org/10.1080/00014788.1997.9729559.

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2

FELTHAM, GERALD A., and JAMES A. OHLSON. "Valuation and Clean Surplus Accounting for Operating and Financial Activities." Contemporary Accounting Research 11, no. 2 (March 1995): 689–731. http://dx.doi.org/10.1111/j.1911-3846.1995.tb00462.x.

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Djaballah, Abderrahmane. "VALUATION-BASED ACCOUNTING RESEARCH: PREDOMINANCE OF THE CLEAN SURPLUS VALUATION MODEL." International Journal of Economics and Financial Issues 9, no. 2 (March 1, 2019): 265–72. http://dx.doi.org/10.32479/ijefi.

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O'Hanlon, John. "THE TIME SERIES PROPERTIES OF THE COMPONENTS OF CLEAN SURPLUS EARNINGS: UK EVIDENCE." Journal of Business Finance & Accounting 23, no. 2 (March 1996): 159–83. http://dx.doi.org/10.1111/j.1468-5957.1996.tb00904.x.

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Ryan, Stephen G. "DISCUSSION OF THE TIME-SERIES PROPERTIES OF THE COMPONENTS OF CLEAN SURPLUS EARNINGS: UK EVIDENCE." Journal of Business Finance & Accounting 23, no. 2 (March 1996): 185–89. http://dx.doi.org/10.1111/j.1468-5957.1996.tb00905.x.

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6

Mattessich, Richard. "A concise history of analytical accounting: examining the use of mathematical notions in our discipline." De Computis - Revista Española de Historia de la Contabilidad 2, no. 2 (July 1, 2006): 123. http://dx.doi.org/10.26784/issn.1886-1881.v2i2.230.

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Este trabajo ofrece una sucinta revisión de los métodos de matemática analítica empleados en teneduría de libros y contabilidad durante los últimos cinco milenios. Sin embargo, el énfasis se centra en la segunda mitad del siglo XX, en el cual el uso de ideas matemáticas, de conceptos formales y de técnicas es cuando verdaderamente floreció. Aparte de un uso creciente del interés compuesto y de los cálculos del valor actual, las últimas se refinarongrandemente con la introducción de variables probabilísticas, de modelos estocásticos, de errores en términos estadísticos (como se encuentran, por ejemplo, en la versión ampliada y perfeccionada de la clean surplus theory). Pero este período (de los últimos 50 años más o menos) comenzó propiamente con modelos contables deterministas (que han probado su valor práctico últimamente en el desarrollo de hojas de cálculo electrónicas y sistemaspresupuestarios). Hubo asimismo mucha experimentación con álgebra lineal y no lineal (incluyendo el álgebra matricial) y otras técnicas de investigación operativa, así como en métodos de muestreo estadístico contable que han probado su utilidad particularmente en la auditoría. Con todo, el logro intelectual culminante fue el lento pero impactante desarrollo de las posibilidades de información (information perspective) ofrecidas por la contabilidad(incluyendo información económica, la perfeccionada versión de la clean surplus theory y la teoría matemática de la agencia. Estos esfuerzos han sido resumidos recientemente en la obra en dos volúmenes de Christensen y Feltham (2003, 2005).
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Yuliarini, Sarah. "Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson." AKRUAL: Jurnal Akuntansi 1, no. 2 (April 14, 2010): 171. http://dx.doi.org/10.26740/jaj.v1n2.p171-189.

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AbstractThe aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be counted based on accounting data. The result have to be correlated with marked capitalized. Regression tested refer to positive correlation and significant with marked valued. Valuation adopted Ohlson (1995) count about 130%, when it could be in post of global monetary crisis, above of marked value differ with prior result. In summary, Ohlson model valuation can be adopted in Indonesia confidently.
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8

Barzegar, Elaheh, Fatemeh Bagherinejad, and Abdolhamid Hooshmand. "Investigating the application of Clean Surplus Accounting in Forecasting Stock Returns of Companies Listed on Tehran Stock Exchange." Asian Journal of Research in Banking and Finance 5, no. 6 (2015): 210. http://dx.doi.org/10.5958/2249-7323.2015.00084.x.

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9

van Mourik, Carien, and Yuko Katsuo Asami. "Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus." Accounting in Europe 15, no. 2 (April 6, 2018): 167–92. http://dx.doi.org/10.1080/17449480.2018.1448936.

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10

Feltham, Gerald A., and James A. Ohlson. "Residual Earnings Valuation With Risk and Stochastic Interest Rates." Accounting Review 74, no. 2 (April 1, 1999): 165–83. http://dx.doi.org/10.2308/accr.1999.74.2.165.

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This paper provides a general version of the accounting-based valuation model that equates the market value of a firm's equity to book value plus the present value of expected abnormal earnings. Prior theoretical work (e.g., Ohlson 1995; Feltham and Ohlson 1995, 1996) assumes investors are risk neutral and interest rates are nonstochastic and flat. Our more general analysis rests on only two assumptions: no arbitrage in financial markets and clean surplus accounting. These assumptions imply a risk-adjusted formula for the present value of expected abnormal earnings. The risk adjustments consist of certainty-equivalent reductions of expected abnormal earnings. A key issue deals with the capital charge component of abnormal earnings. It is measured by applying the (uncertain) riskless spot interest rate to start-of-period book value. Risks do not affect the rate used in the capital charge, and accounting policies do not affect the formula's constructs. An application of the general formula shows how the classic risk-adjusted expected cash flows model derives as a special case.
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Dissertations / Theses on the topic "Clean surplus (Accounting)"

1

Zeng, Tao. "Tax planning using derivative instruments and firm market valuation under clean surplus accounting." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ56110.pdf.

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Persson, Ed Oskar, and Pendar Khalati. "Totalresultat – hur kan en ny redovisningsstandard påverka börsvärdet? : En studie som undersöker förändringen i IAS 1 år 2009." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-357897.

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Denna studie undersöker förändringen i IAS 1 år 2009 där det bestämdes att totalresultat måste inkluderas i finansiella rapporter, för att redovisningen på så vis ska följa clean surplus accounting och kongruensprincipen. Syftet med studien är att se vilken inverkan förändringen har haft på börsvärdet i svenska börsnoterade bolag, med andra ord dess värderelevans. För att få klarhet kring syftet har regressioner genomförts för att jämföra de olika resultatmåtten under åren 2008 och 2010 utifrån deras samband med totalavkastning. Undersökningens urval har utgått från bolag listade på Stockholmsbörsen (OMXS30), som efter diverse kriterier mynnade ut i 50 bolag. Resultaten från regressionerna tyder på att förändringen har givit önskad effekt och att totalresultat de facto är ett mer lämpligt mått än nettoresultat plus dirty surplus accounting flows när det kommer till att förklara ett bolags börsvärde.
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Van, der Merwe Maynard Jacobus. "Accounting for goodwill : a critical evaluation." Diss., 1996. http://hdl.handle.net/10500/16269.

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The principal goal of this research study was to critically evaluate the current accounting treatment of purchased goodwill in terms of a theoretical framework established, including an evaluation of the true nature of goodwill. The main conclusion of this study is that goodwill is an intangible asset representing various intangible factors contributing to the enterprise's earning capacity and providing returns in excess of a normal return on assets employed for which an acquiring enterprise is willing to pay an amount in excess of the fair value of the identifiable net assets acquired. The cost of purchased goodwill is measured as the difference between the total purchase price and the fair value of the net assets acquired after ensuring that all assets, tangible and intangible, had been properly identified. Purchased goodwill should be amortised over the estimated period that the enterprise is expected to benefit from the acquisition of the goodwill.
Financial Accounting
M. Com. (Accounting Science (Applied Accountancy))
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Books on the topic "Clean surplus (Accounting)"

1

Clean Surplus: A Link Between Accounting and Finance. Taylor & Francis Group, 2015.

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2

1933-, Brief Richard P., and Peasnell K. V, eds. Clean surplus: A link between accounting and finance. New York: Garland Pub., 1996.

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Brief, Richard. Clean Surplus: A Link Between Accounting and Finance (Routledge New Works in Accounting History). Routledge, 1996.

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4

Department of Energy: Clear strategy on external regulation needed for worker and nuclear facility safety : report to the Committee on Science, House of Representatives / c United States General Accounting Office. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Office, General Accounting. Department of Energy: Clear strategy on external regulation needed for worker and nuclear facility safety : report to the Committee on Science, House of Representatives / c United States General Accounting Office. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): U.S. General Accounting Office, 1998.

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Department of Energy: Clear strategy on external regulation needed for worker and nuclear facility safety : report to the Committee on Science, House of Representatives / c United States General Accounting Office. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1998.

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Book chapters on the topic "Clean surplus (Accounting)"

1

"5.5 Kongruenzprinzip (clean surplus accounting) und Verstöße." In IFRS-Rechnungslegung, 148–50. Vahlen, 2013. http://dx.doi.org/10.15358/9783800645633_148.

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You might also be interested in the extended bibliographies on the topic 'Clean surplus (Accounting)' for particular source types:
Journal articles
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