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~person:"Casta, Jean-François"
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IAS 36
2
Coût du capital
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Equity cost of capital
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Tests de dépréciation
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Casta, Jean-François
Bams, Dennis
6
Lehnert, Thorsten
6
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5
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Chávez-Bedoya, Luis
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Stahl, Gerhard
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Revue Finance Contrôle Stratégie
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Risque d’estimation, coût du capital et communication des tests de dépréciation -
Estimation
risk
, cost of capital and impairment-testing disclosures
Paugam, Luc
;
Ramond, Olivier
;
Husson, Bruno
;
Philippe, Henri
- In:
Revue Finance Contrôle Stratégie
16
(
2013
)
1
,
pp. 1-23
increasing function of the
estimation
risk
– the risk of error regarding the distribution of a firm’s future cash flows (FCF …
Persistent link: https://www.econbiz.de/10010678642
Saved in:
2
Risque d'estimation, coût du capital et communication des tests de dépréciation
Paugam, Luc
;
Ramond, Olivier
;
Husson, Bruno
;
Philippe, Henri
-
Université Paris-Dauphine (Paris IX)
-
2013
The cost of equity capital is traditionally considered as an increasing function of the
estimation
risk
– the risk of …
Persistent link: https://www.econbiz.de/10011246078
Saved in:
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