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Articles de revues sur le sujet « Consistent valuation »

Auteur : Grafiati

Publié le 9 mars 2023

Mis à jour le 31 juillet 2025

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1

Sheldon, T. J., and A. D. Smith. "Market Consistent Valuation of Life Assurance Business." British Actuarial Journal 10, no. 3 (2004): 543–605. http://dx.doi.org/10.1017/s1357321700002695.

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ABSTRACTIn recent years there has been a trend towards market consistent valuation in those institutions for which actuaries have responsibilities. The larger United Kingdom with-profits insurance companies are now preparing realistic balance sheets, both for internal purposes and also at the request of the Financial Services Authority. International accounting standards have been moving to a fair value approach. Pension fund accounting under FRS 17 has also moved in this direction.In this paper we examine the reasons for the adoption of market consistent valuation and discuss some of the comm

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Esteller-Moré, Alejandro, and Montserrat Eres-García. "A Note on Consistent Players’ Valuation." Journal of Sports Economics 3, no. 4 (2002): 354–60. http://dx.doi.org/10.1177/152700202237500.

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Małkowska, Agnieszka, and Małgorzata Uhruska. "Towards Specialization or Extension? Searching for Valuation Services Models Using Cluster Analysis." Real Estate Management and Valuation 27, no. 4 (2019): 27–38. http://dx.doi.org/10.2478/remav-2019-0033.

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Abstract The paper delivers original data on specialization in property valuation services in Poland. Its aim is to identify relatively homogeneous groups of property appraisers taking into consideration the scope of services performed by them and the types of clients served. Based on the survey results, it was possible to indicate major models in property valuation services consistent with market applications, which allows us to verify the thesis on specialization in doing business in property valuation. The research strategy approach is twofold. Firstly, we have used the agglomerative cluste

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Beer, Simone, and Alexander Braun. "Market-consistent valuation of natural catastrophe risk." Journal of Banking & Finance 134 (January 2022): 106350. http://dx.doi.org/10.1016/j.jbankfin.2021.106350.

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Macrina, Andrea, and Obeid Mahomed. "Consistent Valuation Across Curves Using Pricing Kernels." Risks 6, no. 1 (2018): 18. http://dx.doi.org/10.3390/risks6010018.

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Holland, Larry C. "Calculating a Consistent Terminal Value in Multistage Valuation Models." Accounting and Finance Research 7, no. 1 (2017): 1. http://dx.doi.org/10.5430/afr.v7n1p1.

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Valuation analysis based on the present value of future cash flows often requires a multistage valuation model which includes a terminal value. An accurate calculation of the terminal value is very important, particularly if it represents a significant portion of the stock price. A typical analysis would include a finite forecast of cash flows for a five to ten-year period followed by a terminal value that represents all the cash flows thereafter. A common assumption is that the valuation cash flows beyond the finite horizon simply continue to grow at a lower long-term growth rate. The analysi

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Azar, Samih Antoine. "LOSS AVERSION IS CONSISTENT WITH STOCK MARKET BEHAVIOR." International Journal of Accounting & Finance Review 5, no. 4 (2020): 60–73. http://dx.doi.org/10.46281/ijafr.v5i4.893.

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The purpose of this paper is to verify that discrete statistical distributions of the US stock market are consistent with loss aversion. Loss aversion has the following tenets: an S-shaped valuation function, characterized by diminishing sensitivity, a loss aversion coefficient higher than +1, probability weighting, and reference-dependence. Diminishing sensitivity implies that the exponent of the valuation function is between 0 and +1. It is expected that this exponent be higher for losses. Probability weighting replaces objective with subjective probabilities. Loss aversion is indicated by a

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Barniv, Ran, Ole-Kristian Hope, Mark J. Myring, and Wayne B. Thomas. "Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations." Accounting Review 84, no. 4 (2009): 1015–39. http://dx.doi.org/10.2308/accr.2009.84.4.1015.

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ABSTRACT: From 1994 to 1998, Bradshaw (2004) finds that analysts' stock recommendations relate negatively to residual income valuation estimates (scaled by current price) but positively to valuation heuristics based on the price-to-earnings-to-growth ratio and long-term growth. These results are surprising, especially considering that future returns relate positively to residual income valuation estimates and negatively to heuristics. Using a large sample of analysts for the 1993–2005 period, we consider whether recent regulatory reforms affect this apparent inconsistent analyst behavior. Cons

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KOVACEVIC, RAIMUND M., and GEORG CH PFLUG. "ARE TIME CONSISTENT VALUATIONS INFORMATION MONOTONE?" International Journal of Theoretical and Applied Finance 17, no. 01 (2014): 1450003. http://dx.doi.org/10.1142/s0219024914500034.

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Multi-period risk functionals assign a risk value to discrete-time stochastic processes. While convexity and monotonicity extend in straightforward manner from the single-period case, the role of information is more problematic in the multi-period situation. In this paper, we define multi-period functionals in such a way that the development of available information over time (expressed as a filtration) enters explicitly the definition of the functional. This allows to define and study the property of information monotonicity, i.e. monotonicity w.r.t. increasing filtrations. On the other hand,

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Buckner, Dean, Kevin Dowd, and Hardy Hulley. "A market consistent approach to the valuation of no-negative equity guarantees and equity release mortgages." Journal of Demographic Economics 89, no. 3 (2023): 349–72. http://dx.doi.org/10.1017/dem.2023.6.

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AbstractThis paper provides a new market consistent approach to the valuation of no negative equity guarantees and equity release mortgages. The paper provides a new approach to the estimation of volatility inputs. The proposed approach to volatility produces a volatility term structure that is dependent on the age and gender of the borrower. Illustrative valuations are provided based on the Black ’76 put pricing formula and mortality projections based on the M5 Cairns–Blake–Dowd mortality model. Results show interesting ramifications for industry practice and prudential regulation.

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Russell, Mark. "The valuation of pharmaceutical intangibles." Journal of Intellectual Capital 17, no. 3 (2016): 484–506. http://dx.doi.org/10.1108/jic-10-2015-0090.

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Purpose – The purpose of this paper is to value the patents of pharmaceutical companies using discounted cash flows, and compare the value-relevance of these assets against alternative intangible asset measures such as reported intangible assets and R & D capital. Design/methodology/approach – The study values pharmaceutical intangibles using three methods: an income method; the sum of unamortised R & D expenditures; the firm’s reported intangible assets. Value-relevance tests use ordinary least squares regression and Vuong and Clarke tests. Findings – First, the study finds that the d

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Knispel, Thomas, Gerhard Stahl, and Stefan Weber. "From the Equivalence Principle to Market Consistent Valuation." Jahresbericht der Deutschen Mathematiker-Vereinigung 113, no. 3 (2011): 139–72. http://dx.doi.org/10.1365/s13291-011-0022-y.

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Mohammed, J. K., U. A. Saidu, and S. A. Adegoke. "Development of Mobile Application Software for Property Valuation in Nigeria." International Journal of Real Estate 1, no. 2 (2025): 28–41. https://doi.org/10.5281/zenodo.15313976.

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The conventional methods of property valuation in Nigeria sometimes face issues such as subjectivity, inefficiency, and lack of data access, leading to inconsistent valuations/valuation reports. This research tends to fill these gaps by providing a mobile application that integrates fundamental valuation methods: Comparative, Profit, and Cost methods in a user-friendly interface. The study utilized descriptive statistics such as simple percentage frequency table and the development of mobile application software using Flutter. Major features of the software include automated data input, image

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Asres, Habtamu Bishaw, Hans Lind, and Belachew Yirsaw Alemu. "Understanding the Bases and Approaches of Mortgage Valuation in Ethiopia." JOURNAL OF AFRICAN REAL ESTATE RESEARCH 5, no. 1 (2020): 55–76. http://dx.doi.org/10.15641/jarer.v5i1.856.

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In Ethiopia there is no mortgage valuation framework or a regulatory valuation institution. Due to this, financial institutions may value mortgage securities without any clear and consistent basis; resulting in confusion among experts and parties dependent on valuations for their business. Further, there is no previous empirical evidence on how banks or financial institutions value mortgage securities. This study is therefore intended to examine the practice of mortgage valuation adopted by Ethiopian banks by looking at valuation bases and their corresponding approaches. To meet this objective

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Hayder Mohammed Shanshool, Mohammed, and Bushra Najem Aubdullah Al-Mashhadani. "Bridging theory and practice: International valuation standards and asset valuation in the telecommunications sector." Investment Management and Financial Innovations 21, no. 2 (2024): 300–309. http://dx.doi.org/10.21511/imfi.21(2).2024.24.

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In the rapidly evolving telecommunications industry, accurate valuation of tangible assets remains a critical challenge that requires adherence to universally recognized standards. This study addresses the pressing need for transparent and precise asset valuation methodologies that are pivotal for informed investment decisions and financial reporting. It aims to bridge the theoretical and practical divide in asset valuation by applying International Valuation Standards (IVS) 300 and 400 to Asiacell Communications PJSC, a leading entity in the sector. Focusing on five key tangible assets from 2

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Kaffashi, Sara. "The Economic Value of the Saltmarsh Habitat in the UK Using Benefit Transfer: A Methodology-Consistent Meta-Analysis." Sustainability 17, no. 13 (2025): 5858. https://doi.org/10.3390/su17135858.

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This study presents a comprehensive economic valuation of UK saltmarsh habitats, utilising a benefit transfer approach. The core of this research underscored the necessity for consistency in the selection of primary studies for meta-regression models (MRMs) to mitigate potential inaccuracies. A commodity-consistent, methodology-consistent meta-regression model was established based on the existing literature that only used the stated preference methods for saltmarsh valuation in the UK. This research is distinct in its concentration on UK-based studies, aiming to provide a valuation that is no

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Hardy, M. R., D. Saunders, and X. Zhu. "Market-Consistent Valuation and Funding of Cash Balance Pensions." North American Actuarial Journal 18, no. 2 (2014): 294–314. http://dx.doi.org/10.1080/10920277.2014.906154.

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Macdonald, Heather, and Daniel McKenney. "Varying levels of information and the embedding problem in contingent valuation: the case of Canadian wilderness." Canadian Journal of Forest Research 26, no. 7 (1996): 1295–303. http://dx.doi.org/10.1139/x26-144.

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This study examines the effect of providing varying amounts of information and embedding to contingent valuation respondents in the context of wilderness reservation. Contingent valuation is a technique developed to assess the monetary value of nonmarket goods by asking survey respondents how much they would be willing to pay (or accept) for an increase (or decrease) in the level of provision of such goods. Embedding refers to obtaining willingness-to-pay measures for a good when it is valued as part of a larger good. When subjects were provided with more complete information to make evaluatio

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Cai, Jun, Miao Luo, and Alan J. Marcus. "Financial health and the valuation of corporate pension plans." Journal of Pension Economics and Finance 19, no. 4 (2019): 459–90. http://dx.doi.org/10.1017/s1474747219000210.

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AbstractWe return to the long-standing question ‘Who owns the assets in a defined benefit pension plan?’ Unlike earlier studies, we condition the market's assessment of implicit property rights on the sponsoring firm's financial health. Valuations of financially strong firms, and those that are strengthening, are more responsive to pension plan funding. For these firms, each extra dollar of net plan assets is valued at between $0.50 and $1.00. In contrast, for weak and weakening firms, valuation effects are statistically indistinguishable from zero. This result is consistent with the higher li

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Heinzer, William J., Louis J. Ratliff, and David E. Rush. "Compositions of Consistent Systems of Rank One Discrete Valuation Rings." Communications in Algebra 38, no. 8 (2010): 2943–64. http://dx.doi.org/10.1080/00927870903100085.

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Dempsey, Mike. "Consistent Cash Flow Valuation with Tax-Deductible Debt: a Clarification." European Financial Management 19, no. 4 (2011): 830–36. http://dx.doi.org/10.1111/j.1468-036x.2011.00625.x.

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Hong, Yi. "Arbitrage Bounds on Currency Basket Options." Mathematical and Computational Applications 25, no. 3 (2020): 60. http://dx.doi.org/10.3390/mca25030060.

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This article exploits arbitrage valuation bounds on currency basket options. Instead of using a sophisticated model to price these options, we consider a set of pricing models that are consistent with the prices of available hedging assets. In the absence of arbitrage, we identify valuation bounds on currency basket options without model specifications. Our results extend the work in the literature by seeking tight arbitrage valuation bounds on these options. Specifically, the valuation bounds are enforced by static portfolios that consist of both cross-currency options and individual options

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Schmidt, Jan-Philipp. "Market-consistent valuation of long-term insurance contracts: valuation framework and application to German private health insurance." European Actuarial Journal 4, no. 1 (2014): 125–53. http://dx.doi.org/10.1007/s13385-014-0087-y.

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Fortin, Steve, Ahmad Hammami, and Michel Magnan. "Fair value's effects on closed-end funds' discounts and premia: is level 3 the sole perpetrator?" Managerial Finance 46, no. 8 (2020): 1001–22. http://dx.doi.org/10.1108/mf-04-2018-0163.

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PurposeThis study examines the long-term link between fair valuation uncertainty and discounts/premia in closed-end funds. This study argues that, in exploring the close-end funds puzzle, prior research generally omits to consider the uncertainty surrounding the measurement of funds' financial disclosure, as reflected in the fair value hierarchy, when investment specialty differs across funds.Design/methodology/approachRegressions were employed to explore how the fair value hierarchy affects closed-end funds' discounts/premia when investment specialty differs. The authors also examine the effe

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Felice, Massimo De, and Franco Moriconi. "Market Based Tools for Managing the Life Insurance Company." ASTIN Bulletin 35, no. 01 (2005): 79–111. http://dx.doi.org/10.2143/ast.35.1.583167.

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In this paper we present an approach to market based valuation of life insurance policies, in the spirit of the NUMAT proposed by Hans Bühlmann (2002) in an editorial in the ASTIN Bulletin. We have experienced the valuation method for more than one decade, both as a pricing procedure applied to policy portfolios of leading insurance companies, and by including the valuation principles into several actuarial teaching activities. Our interest is mainly focused here on participating policies that in Italy are characterized by contractually binding profit sharing rules. The problem of the fair val

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Daradkah, Demeh Ahmad, and Moh'd Mahmoud Ajlouni. "The Effect of Corporate Governance on Bank's Dividend Policy: Evidence from Jordan." Australian Journal of Business and Management Research 03, no. 01 (2013): 30–39. http://dx.doi.org/10.52283/nswrca.ajbmr.20130301a04.

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This study aims at investigating the relationship between corporate governance measures and dividends policy, along with other control variables, such as tax charges, growth rate, market valuation of the bank’s book value and profitability. Using all banks listed in Amman Stock Exchange during the period 2001-2009, the analysis is performed by employing each of the institutional ownership and top shareholders, separately, as a proxy of corporate governance (GC) and dividends payout ratio (DPR) as a proxy for the dividends. The empirical results show strong evidence on the importance of one sim

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Felice, Massimo De, and Franco Moriconi. "Market Based Tools for Managing the Life Insurance Company." ASTIN Bulletin 35, no. 1 (2005): 79–111. http://dx.doi.org/10.1017/s0515036100014070.

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In this paper we present an approach to market based valuation of life insurance policies, in the spirit of the NUMAT proposed by Hans Bühlmann (2002) in an editorial in the ASTIN Bulletin. We have experienced the valuation method for more than one decade, both as a pricing procedure applied to policy portfolios of leading insurance companies, and by including the valuation principles into several actuarial teaching activities.Our interest is mainly focused here on participating policies that in Italy are characterized by contractually binding profit sharing rules. The problem of the fair valu

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d’Amato, Maurizio. "Supporting property valuation with automatic reconciliation." Journal of European Real Estate Research 11, no. 1 (2018): 125–38. http://dx.doi.org/10.1108/jerer-01-2017-0005.

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Purpose Valuation is a professional activity based on international and local standards. In the valuation process more than one method can be modified. In this case, a final reconciliation of different opinions of value may be required. It is a matter of fact that the final result of these different valuation methods may vary. Therefore, in the final part of the valuation process, the valuer is required to assign a weight to the different methodologies to reach an appropriate opinion of value. This process is essentially based on valuer’s expertise. This paper aims to propose an automatic proc

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Kozlova, Mariia, Mikael Collan, and Pasi Luukka. "Comparison of the Datar-Mathews Method and the Fuzzy Pay-Off Method through Numerical Results." Advances in Decision Sciences 2016 (October 12, 2016): 1–7. http://dx.doi.org/10.1155/2016/7836784.

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The paper compares numerically the results from two real option valuation methods, the Datar-Mathews method and the fuzzy pay-off method. Datar-Mathews method is based on using Monte Carlo simulation within a probabilistic valuation framework, while the fuzzy pay-off method relies on modeling the real option valuation by using fuzzy numbers in a possibilistic space. The results show that real option valuation results from the two methods seem to be consistent with each other. The fuzzy pay-off method is more robust and is also usable when not enough information is available for a construction

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Carter, Kelly. "Do sentimental investors price rational information? Evidence from the Boston Celtics." Managerial Finance 46, no. 9 (2020): 1199–214. http://dx.doi.org/10.1108/mf-11-2019-0573.

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PurposeMuch evidence exists that rational investors factor rational information into their valuation of shares. This paper aims to examine whether sentimental investors do the same.Design/methodology/approachTo investigate this issue, the author measures sentimental investors’ reaction to the surprise player transactions of the Boston Celtics, which traded on the New York Stock Exchange for 18 years. The team’s shares were bought mainly as souvenirs by sports fans, whose largely unwavering support makes them perhaps the least likely investors to be influenced by rational information. Thus, if

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Beatty, Randolph P., Susan M. Riffe, and Rex Thompson. "The Method of Comparables and Tax Court Valuations of Private Firms: An Empirical Investigation." Accounting Horizons 13, no. 3 (1999): 177–99. http://dx.doi.org/10.2308/acch.1999.13.3.177.

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This paper introduces a series of valuation models that mimic important features of regulatory prescriptions and legal precedent for the method of comparables as applied in estate and gift tax cases. We evaluate the models using out-of-sample estimation to determine which ones have the most desirable statistical properties for prediction. We then compare the predictions from these models to the valuations put forth by taxpayers, the IRS, and judges in estate and gift tax cases. This analysis reveals that taxpayers and the IRS propose values consistent with their underlying incentives, but sign

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Rhodes, Heather N., and James A. Ligon. "Regulatory Corporate Governance and the Valuation of IPO Firms." International Journal of Finance & Banking Studies (2147-4486) 8, no. 2 (2019): 18–56. http://dx.doi.org/10.20525/ijfbs.v8i2.449.

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This study aims to evaluate the effect of regulatory corporate governance mandates on the valuation of equity-issuing firms in the U.S. Using a matched sample, we examine how the Exchange Listing Requirements, specifically, and the Sarbanes-Oxley Act (SOX), generally, affect IPO valuations. Board structure compliance provides no consistent valuation benefit. We find some evidence of negative effects for firms whose board structure is significantly altered by Reform and among small firms. The absence of increased valuations post-Reform suggests that there is little to offset the loss of private

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Lipman, S. A., V. T. Reckers-Droog, M. Karimi, M. Jakubczyk, and A. E. Attema. "Self vs. other, child vs. adult. An experimental comparison of valuation perspectives for valuation of EQ-5D-Y-3L health states." European Journal of Health Economics 22, no. 9 (2021): 1507–18. http://dx.doi.org/10.1007/s10198-021-01377-y.

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Abstract Objectives EQ-5D-Y-3L health states are valued by adults taking the perspective of a 10-year-old child. Compared to valuation of adult EQ-5D instruments, this entails two changes to the perspective: (i) child health states are valued instead of adult health states and: (ii) health states are valued for someone else instead of for oneself. Although earlier work has shown that these combined changes yield different values for child and adult health states that are otherwise equal, it currently remains unclear why. Hence, we aimed to disentangle the effects of both changes. Methods A sam

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Desman, Hansen Sagala, and Sumirat Erman. "Financial Performance and Stock Valuation of Tobacco Company in Indonesia Stock Exchange (IDX) Amidst the Hike of Excise Tax Rate Period 2017-2021." International Journal of Current Science Research and Review 05, no. 09 (2022): 3581–95. https://doi.org/10.5281/zenodo.7088970.

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<strong>ABSTRACT: </strong>In the tobacco sector, there was a consistent decline in the price of shares outstanding during 2017 - 2021. The consistent decline in stock prices in the market in the tobacco sector initiated the author to analyze the financial performance condition of all companies in the tobacco sector and the stock valuation of companies with the best financial performance compared to other companies. So, it can be concluded that the market price position is now undervalued or still in an overvalued position to be the basis for making investment decisions. In this study, the fin

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Wilkinson, David, William J. Bailey, and Benoît Couët. "Method for Consistent Valuation of Assets With Multiple Sources of Uncertainty." SPE Economics & Management 4, no. 04 (2012): 204–14. http://dx.doi.org/10.2118/163080-pa.

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Cui, Zhenyu, J. Lars Kirkby, and Duy Nguyen. "A data-driven framework for consistent financial valuation and risk measurement." European Journal of Operational Research 289, no. 1 (2021): 381–98. http://dx.doi.org/10.1016/j.ejor.2020.07.011.

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Jindra, Jan. "Seasoned Equity Offerings, Valuation and Timing: Evidence from 1980's and 1990's." Quarterly Journal of Finance 03, no. 03n04 (2013): 1350013. http://dx.doi.org/10.1142/s2010139213500134.

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While the existing literature has focused on whether firms issue equity when they are overvalued, this paper examines whether there was a better time to issue seasoned equity when the valuation of a firm's shares might have been even more favorable. Using three valuation approaches, the findings suggest that: (1) the valuation of firms issuing seasoned equity is the most favorable at the time of the offering and (2) the estimated valuation errors are significantly related to the probability that firms will undertake a seasoned equity issue. These results are consistent with firms optimizing th

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Reis, Pedro Nogueira, and Mário Gomes Augusto. "What Is a Firm’s Life Expectancy? Empirical Evidence in the Context of Portuguese Companies." Journal of Business Valuation and Economic Loss Analysis 10, no. 1 (2015): 45–75. http://dx.doi.org/10.1515/jbvela-2014-0003.

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AbstractIt isa fact that the uncertainty about a firm’s future has to be measured and incorporated into a company’s valuation throughout the explicit analysis period – in the continuing or terminal value within valuation models. One of the concerns that can influence the continuing value of enterprises, which is not explicitly considered in traditional valuation models, is a firm’s average life expectancy. Although the literature has studied the life cycle of a firm, there is still a considerable lack of references on this topic. If we ignore the period during which a company has the ability t

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Dr., Filza Karim Dr. Anam Sadaf Hafsa Mansoor. "AN INVESTIGATIONAL STUDY TO EVALUATE THE DETERMINATIVE VALUATION EFFECTIVENESS TO IMPROVE ANDRAGOGY AMONG DENTAL SCHOLARS." INDO AMERICAN JOURNAL OF PHARMACEUTICAL SCIENCES 05, no. 12 (2018): 16886–91. https://doi.org/10.5281/zenodo.2526311.

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<strong><em>Objective: </em></strong><em>The goal of this research is to assess the efficiency of Determinative Valuation in attractive education amongst dental scholars, also to understand valuation as of students' viewpoint in current esteem.</em> <strong><em>Methods: </em></strong><em>This was an investigational non-randomized measured research which remained led starting from February to September 2017 at Sir Ganga Ram Hospital, Lahore, in addition, included primary Bachelor of Dental Operation scholars appear consistent composition speeches also lessons. Collective valuations led at t

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Bauer, Daniel, Daniela Bergmann, and Rüdiger Kiesel. "On the Risk-Neutral Valuation of Life Insurance Contracts with Numerical Methods in View." ASTIN Bulletin 40, no. 1 (2010): 65–95. http://dx.doi.org/10.2143/ast.40.1.2049219.

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AbstractIn recent years, market-consistent valuation approaches have gained an increasing importance for insurance companies. This has triggered an increasing interest among practitioners and academics, and a number of specific studies on such valuation approaches have been published.In this paper, we present a generic model for the valuation of life insurance contracts and embedded options. Furthermore, we describe various numerical valuation approaches within our generic setup. We particularly focus on contracts containing early exercise features since these present (numerically) challenging

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Volinskiy, Dmitriy, John C. Bergstrom, Christopher M. Cornwell, and Thomas P. Holmes. "A Pseudo-Sequential Choice Model for Valuing Multi-Attribute Environmental Policies or Programs in Contingent Valuation Applications." Agricultural and Resource Economics Review 39, no. 1 (2010): 9–21. http://dx.doi.org/10.1017/s1068280500001799.

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The assumption of independence of irrelevant alternatives in a sequential contingent valuation format should be questioned. Statistically, most valuation studies treat nonindependence as a consequence of unobserved individual effects. Another approach is to consider an inferential process in which any particular choice is part of a general choosing strategy of a survey respondent. A stochastic model is suggested, consistent with the reflexivity, transitivity, and continuity axioms of utility analysis. An application of this theoretical model to the valuation of watershed ecosystem restoration

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Brander, Luke, Jan Philipp Schägner, and Groot Rudolf de. "On the potential use of the Ecosystem Services Valuation Database for valuation in the System of Environmental Economic Accounting." One Ecosystem 7 (November 3, 2022): e85085. https://doi.org/10.3897/oneeco.7.e85085.

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The System of Environmental Economic Accounting - Ecosystem Accounting (SEEA EA) provides a framework for quantifying and valuing ecosystem services that is consistent with the System of National Accounts (SNA). As such, monetary estimates for ecosystem services are required to be measured as exchange values. The environmental economics literature on the value of ecosystem services has expanded consideralby over the past two decades and the Ecosystem Services Valuation Database (ESVD) currently provides the most comprehensive collection and synthesis of this information. The primary valuation

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Lê, Hồ Anh Thư, and Thị Hoài Thu Nguyễn. "Comparing the reliability of the intrinsic value estimates derived from three flows-based models and a multiples-based model." Tạp chí Kinh tế - Luật và Ngân hàng, no. 264 (May 2024): 9–25. http://dx.doi.org/10.59276/jelb.2024.05.2698.

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Different equity valuation models in theory provide identical estimates of equity intrinsic values if they are implemented with consistent assumptions. In practice, it is not unusual to obtain different value estimates from different models. Prior research on the comparison between multiples-based valuation model and flowsbased valuation models are quite limited. This research contributes to the literature by comparing the accuracy and reliability of three flows-based valuation models (discount dividend model, discounted free cash flow model, residual income valuation model) and multiples-base

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So, Michael, and Janek Ratnatunga. "A Normative Approach to Valuation, Value Enhancement and Financial Statement Reporting of Intellectual Capital." Management Accounting Frontiers 3 (December 31, 2020): 25–52. http://dx.doi.org/10.52153/prj1022004.

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Intellectual capital (IC) is increasingly seen as an integral part of a firm’s value-creating processes and an essential strategic asset in creating corporate sustainable competitive advantage (Bukh, 2003; Chen, Cheng & Hwang, 2005). Nevertheless, reporting on IC is currently inconsistent, incomparable, and incomplete because of a lack of consistent guidance. This paper presents a normative IC valuation and reporting framework based on the Capability Economic Value of Intangible and Tangible Assets (CEVITA) approach (Ratnatunga, Gray & Balachandran, 2004). The proposed framework enable

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Durand, René. "Uniqueness of the numeraire and consistent valuation in accounting for real values." Journal of Economic and Social Measurement 29, no. 4 (2004): 411–26. http://dx.doi.org/10.3233/jem-2004-0234.

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Taggart, Robert A. "Consistent Valuation and Cost of Capital Expressions with Corporate and Personal Taxes." Financial Management 20, no. 3 (1991): 8. http://dx.doi.org/10.2307/3665747.

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Watanabe, Masahide, and Kota Asano. "Distribution Free Consistent Estimation of Mean WTP in Dichotomous Choice Contingent Valuation." Environmental and Resource Economics 44, no. 1 (2008): 1–10. http://dx.doi.org/10.1007/s10640-008-9255-3.

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Munshifwa, Ephraim K. "An Investigation Into the Use of “Hybrid” Adjustment Techniques in the Application of the Sales Comparison Method in Residential Valuation." Real Estate Management and Valuation 29, no. 1 (2021): 1–11. http://dx.doi.org/10.2478/remav-2021-0001.

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Abstract The sales comparison is the most common and universally accepted method in valuation. Although the theoretical entry point of the method is the same across most continents, its application in practice is varied and often determined by local circumstances. This often necessitates the modification of the method. For instance, while Zambian valuation practice uses this method in residential valuation, its application goes beyond the basic valuation model, incorporating a less known technique called the “reduced floor area (RFA)” technique. The RFA technique is a form of relative importan

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Jenkins, David S., and Gregory D. Kane. "A Contextual Analysis of Incomeand Asset-Based Approaches to Private Equity Valuation." Accounting Horizons 20, no. 1 (2006): 19–35. http://dx.doi.org/10.2308/acch.2006.20.1.19.

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The question of how to best value privately held businesses for purposes of taxation and other legal reasons remains open to debate. In general, valuation models are asset-based, income-based, or hybrid models that aggregate asset and income information. An example of the latter is the controversial excess earnings method recommended by IRS Rev. Rul. 68–609. In this research, we focus on the relative performance of the excess earnings method vis-a`-vis other widely used valuation models. We consider the valuation accuracy of each model in a general setting along with examining contextual perfo

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Abel, Andrew B., and Janice C. Eberly. "Investment, Valuation, and Growth Options." Quarterly Journal of Finance 02, no. 01 (2012): 1250001. http://dx.doi.org/10.1142/s2010139212500012.

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We develop a model in which the opportunity for a firm to upgrade its technology to the frontier (at a cost) leads to growth options in the firm's value; that is, a firm's value is the sum of value generated by its current technology plus the value of the option to upgrade. Variation in the technological frontier leads to variation in firm value that is unrelated to current cash flow and investment, though variation in firm value anticipates future upgrades and investment. We simulate this model and show that, consistent with the empirical literature, in situations in which growth options are

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