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Portuguese Abstract: A inexistência de um modelo padronizado para a apresentação das demonstrações financeiras dificulta sua análise por parte dos stakeholders, designadamente dos resultados financeiros, em virtude da flexibilidade existente na International Accounting Standards (ias) 1....
Persistent link: https://www.econbiz.de/10012866941
risk allocation model in road infrastructure concession contracts. This study illustrates, using the real options … methodology, how the proposed design modifies the concession's risk-return structures and influences the investment decision in … the concession and the expected value of the upside risk sharing mechanism (cap) and downside (floor). Our analysis allows …
Persistent link: https://www.econbiz.de/10015394914
risk allocation model in road infrastructure concession contracts. This study illustrates, using the real options … methodology, how the proposed design modifies the concession's risk-return structures and influences the investment decision in … the concession and the expected value of the upside risk sharing mechanism (cap) and downside (floor). Our analysis allows …
Persistent link: https://www.econbiz.de/10015371764
Portuguese Abstract: Este trabalho visa avaliar o impacto da adoção das IFRS em variáveis usuais em pesquisas empíricas de finanças no mercado brasileiro, tais como: tamanho (ativo total); ativo imobilizado; ROA (retorno sobre o ativo); ROE (retorno sobre o patrimônio líquido);...
Persistent link: https://www.econbiz.de/10012904343
Persistent link: https://www.econbiz.de/10003368377
An article about Kihlstrom and Mirman about comparative risk aversion with many goods is critiqued. If "more risk … averse" is interpreted as signifying that an individual is less willing to accept a median-preserving spread, then risk … individual has a greater directional risk premium, then risk aversion may be compared across individuals with different …
Persistent link: https://www.econbiz.de/10009642939
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Persistent link: https://www.econbiz.de/10003085133