Value Relevance of Asset Revaluation Disclosure
: Research aims: The paper aims to examine the value relevance of asset revaluation disclosure after seven years of implementation of international accounting standards (IAS). This paper highlights the implementation of SFAS 16 which is converged to IAS
Yossi Diantimala, Hafiez Sofyani
doaj +1 more source
Can information confusion caused by the financing model of new economy companies be eliminated?
New economy companies often use convertible and redeemable preferred shares with equity and debt characteristics as financing tools to reduce risk during their early stages of growth.
Xuejing Xie, Weiguo Zhang
doaj +1 more source
NET ASSETS: BOOK VALUE AND ESTIMATED VALUE
The advantages of the estimated value of net assets are substantiated, the factors affecting their value and possible options for increasing their value are ...
openaire +1 more source
THE PERFORMANCE COMPARISON OF THE OPEN-ENDED FUND AND CLOSE-ENDED MUTUAL FUND IN PAKISTAN
This research study show performance comparison of the Net Asset Values (NAVs) return of Open-ended and Close-ended mutual funds in Pakistan. The aim of the study to analyze the dissimilarity between the “net asset values” (NAVs ...
Nawaz Ahmad +2 more
doaj +3 more sources
Exploring the role of domestic and foreign factors in Indonesian Islamic mutual funds
Purpose — This study aims to test and analyze domestic and foreign factors' effects on Islamic mutual funds' long-term and short-term Net Asset Value in Indonesia. Method — The research is associative quantitative research.
Muhammad Adnan
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Testing Benjamin Graham’s net current asset value model
The objective of this paper is to empirically test one of Graham’s investment methods based on the net current asset value (NCAV). The NCAV is truly unique, and conservative, and commonly known as the net-net method. The ratio of the net current asset value to market value (NCAV/MV) was employed in this study to test a stock’s performance comparing to
Il-woon Kim, Chongsoo An, John J. Cheh
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How Informative Is Floating NAV When Securities Trade Infrequently? [PDF]
We examine if a floating net asset value (NAV) increases the transparency of risk for investors. Using closed-income fixed income funds we find little evidence that a floating NAV helps investors better understand the value and risk of a fund when a fund\
Akay +17 more
core +2 more sources
MODEL DEVELOPMENT OF VENTURE INVESTMENT OF THE INNOVATION ACTIVITY
There have been developed a three econometric models of venture investment of the innovation activity, which allow the prediction of the volume of venture capital investment of the innovation activity.
V. Zianko
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STUDIES ON THE ECONOMIC RESULTS OF SOME MEAT PROCESSORS WHO HAVE ACCESSED NON-REFUNDABLE FUNDS IN THE OLTENIA REGION, ROMANIA [PDF]
The importance of knowing the financial indicators of companies in the field of meat processing, is to know their evolution and compare them with those of previous financial years, which gives the company management the opportunity to make economic and ...
Daniel Valeriu ULIU, Marius VLADU
doaj
On development of novel hybrid and robust adaptive models for net asset value prediction
Efficient prediction of net asset value (NAV) of various investment fund is crucial for both investors and fund management organisations. But prediction of such type of complex financial series is difficult because of uncertainty and influence by ...
Babita Majhi +2 more
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