a shadow project. The SVA is formally and conceptually threefold, in that it is economic, financial, accounting …

connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 …

, finance, and accounting. Another one is the systemic value added or lost-capital paradigm: introduced in Magni (2000, 2003 …

in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …

connecting management accounting, corporate finance and financial mathematics (Peasnell, 1981, 1982; Peccati, 1987, 1989, 1991 …

determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop … measurement standards specific to this accounting concept. At present, with the exception of FAS 157, no professional standard … countries, hence the IVSC legitimacy to develop fair value measurement standards. Generally, we consider that accounting bodies …

it from four main perspectives: financial, microeconomic, axiomatic, accounting. Implications for asset valuation … for measuring performance with either paradigm; the average accounting rate of return is shown to be more reliable than …

it from four main perspectives: financial, microeconomic, axiomatic, accounting. Implications for asset valuation … for measuring performance with either paradigm; the average accounting rate of return is shown to be more reliable than …