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  • Search: subject:"Equity method"
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Year of publication
Subject
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Equity method 15 Equity-Methode 10 equity method 7 Theorie 6 Theory 6 Corporate finance 5 Debt financing 5 Fremdkapital 5 Social security benefits 5 Subsidy 5 Subvention 5 Unternehmensfinanzierung 5 Öffentliche Sozialleistungen 5 Gemeinschaftsunternehmen 4 IAS 31 4 IFRS 11 4 Quotenkonsolidierung 4 at-equity Bilanzierung 4 joint venture 4 Ekvivalenční metoda 3 Financial statements 3 Annual cash outflows to the investor 2 Bilanzierungswahlrecht 2 Capacity profiles 2 Company takeover 2 Dividend 2 Dividende 2 Eigenkapitalkosten 2 Financial Sector Assessment Program 2 Firm valuation 2 Flow-to-equity method 2 Hong Kong 2 Hongkong 2 IAS 28 2 IFRS 2 IFRS 12 2 Mixed-integer non-linear programming 2 Proportional consolidation method 2 Residual income 2 Residualgewinn 2
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Online availability
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Free 25 CC license 1
Type of publication
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Book / Working Paper 15 Article 10
Type of publication (narrower categories)
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Working Paper 8 Arbeitspapier 6 Graue Literatur 6 Non-commercial literature 6 Article in journal 5 Aufsatz in Zeitschrift 5 Article 2
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Language
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English 16 Undetermined 5 German 4
Author
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Philippon, Thomas 5 Schnabl, Philipp 5 So, Stella 3 Wolf, Robin Paul 3 Zhang, Feida 3 Zhang, Xu 3 Albrecht, Wolfgang 2 Steinrücke, Martin 2 Wong, Kar Shun 2 Zelenková, Marie 2 Armstrong, Christopher 1 Calotă, Traian Ovidiu 1 Heinrichs, Nicolas 1 Hess, Dieter 1 Hoffjan, Andreas 1 Homburg, Carsten 1 Ittner, Christopher D. 1 Larcker, David F. 1 Lorenz, Michael 1 Moyo, Vusani 1 Obadire, Ayodeji Michael 1 Oncioiu, Florin Răzvan 1 Oncioiu, Ionica 1 Rosmann, Michael 1 Sekerez, Vojislav 1 Sievers, Sönke 1 Tănase, Alin Eliodor 1 Wolf, Robin 1 Wong, Kar Shum 1 Zelenka, Vladimír 1
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Institution
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International Monetary Fund 2 International Monetary Fund (IMF) 2 National Bureau of Economic Research 1
Published in...
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Arbeitspapiere des Instituts für Genossenschaftswesen der Westfälischen Wilhelms-Universität Münster 4 Český finanční a účetní časopis 3 IMF Staff Country Reports 2 Academic journal of economic studies 1 Arbeitspapiere des Lehrstuhls / Westfälische Wilhelms-Universität, Münster, Lehrstuhl für Betriebswirtschaftslehre insbesondere Controlling 1 Business Research 1 Business research 1 China Journal of Accounting Research 1 China journal of accounting research : CJAR 1 Facta Universitatis / University of Niš : the scientific journal 1 NBER Working Paper 1 NBER working paper series 1 NYU Working Paper 1 Research paper series / Stanford Graduate School of Business 1 Risks : open access journal 1 Rock Center for Corporate Governance at Stanford University working paper series 1 Working paper / Centre for Financial Research 1 Working paper / National Bureau of Economic Research, Inc. 1
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Source
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ECONIS (ZBW) 16 RePEc 5 EconStor 4
Showing 1 - 10 of 25
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A case study of bank equity valuation methods employed by South African, Nigerian and Kenyan equity researchers
Moyo, Vusani; Obadire, Ayodeji Michael - In: Risks : open access journal 12 (2024) 6, pp. 1-22
Group Ltd. The study's findings show that Investec's South African analysts predominantly used the warranted equity method … equity method and the residual income model are the mostly used bank equity valuation methods in South Africa, Nigeria, and …
Persistent link: https://www.econbiz.de/10014636772
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“Negative” Amount of the Investment Accounted for by Equity Method
Zelenka, Vladimír - In: Český finanční a účetní časopis 2014 (2014) 1, pp. 61-71
equity method, in its developed as well as undeveloped form. ‘Negative investment’ doesn’t comply with definition of asset in … joint venture. The equity method is applicable not only for ordinary shares but also for other parts of the net investment … inconsistencies while using combination of equity method and impairment loss accounting due to sequential application of equity method …
Persistent link: https://www.econbiz.de/10011194779
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Value Relevance of Proportionate Consolidation Versus the Equity Method : Evidence from Hong Kong
So, Stella; Wong, Kar Shum; Zhang, Feida; Zhang, Xu - 2021
Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements has …
Persistent link: https://www.econbiz.de/10013232855
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Informational scopes and the area of application of the equity method
Sekerez, Vojislav - In: Facta Universitatis / University of Niš : the … 17 (2020) 2, pp. 173-186
Persistent link: https://www.econbiz.de/10012267058
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Investments in associates and joint ventures
Tănase, Alin Eliodor; Calotă, Traian Ovidiu; Oncioiu, … - In: Academic journal of economic studies 5 (2019) 1, pp. 47-50
Persistent link: https://www.econbiz.de/10012035753
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Value relevance of proportionate consolidation versus the equity method: Evidence from Hong Kong
So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - In: China Journal of Accounting Research 11 (2018) 4, pp. 255-278
Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a …
Persistent link: https://www.econbiz.de/10012621007
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IFRS 11 und 12 - Fluch oder Segen für die Finanzberichterstattung der Kooperationspartner? Erste Ergebnisse aus der Analyse der Eigenkapitalkostenentwicklung der Unternehmen des deutschen Prime Standards
Wolf, Robin Paul - 2018
choice of either proportionate consolidation or equity method, IFRS 11 unifies the reporting to equity method only … IAS 31. Moreover, relative to entities that applied the equity method throughout, their cost of equity capital has further …
Persistent link: https://www.econbiz.de/10011853173
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Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? Eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse
Wolf, Robin - 2018
under IAS 31 by either proportionate consolidation or the equity method. Both methods form part of long-lasting debate among … US-GAAP by the reporting entities to increase the likelihood of an entity to apply the equity method. By confirming …
Persistent link: https://www.econbiz.de/10011935914
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Ganz oder gar nicht - wer nutzte die Quotenkonsolidierung? : eine Analyse der Ausübung des Bilanzierungswahlrechts unter IAS 31 im Prime Standard der deutschen Börse
Wolf, Robin Paul - 2018
under IAS 31 by either proportionate consolidation or the equity method. Both methods form part of long-lasting debate among … US-GAAP by the reporting entities to increase the likelihood of an entity to apply the equity method. By confirming …
Persistent link: https://www.econbiz.de/10011929767
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Value relevance of proportionate consolidation versus the equity method : evidence from Hong Kong
So, Stella; Wong, Kar Shun; Zhang, Feida; Zhang, Xu - In: China journal of accounting research : CJAR 11 (2018) 4, pp. 255-278
Whether proportionate consolidation (PC) or the equity method (EM) provides more informative financial statements is a …
Persistent link: https://www.econbiz.de/10011932385
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