Results 21 to 30 of about 475 (217)

Value Relevance of Asset Revaluation Disclosure

open access: yesJournal of Accounting and Investment, 2020
: 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

Timing inconsistencies in the calculation of funds of funds net asset value [PDF]

open access: yesWIT Transactions on Modelling and Simulation, Vol 43, 2006
The purpose of this paper is to analyze the impact upon tracking errors of timing inconsistencies in the calculation of Funds of Funds (FoF) net asset value (NAV). We examine how these timing inconsistencies produce noise in the NAV of FoF and therefore noise in the tracking error.
TERRAZA, Virginie   +2 more
openaire   +2 more sources

Can information confusion caused by the financing model of new economy companies be eliminated?

open access: yesChina Journal of Accounting Research, 2021
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 Asset Value Discounts in Listed Private Equity Funds [PDF]

open access: yesSSRN Electronic Journal, 2010
This paper investigates determinants and consequences of net asset value discounts in listed private equity funds. Listed private equity funds share characteristics of closed-end mutual funds and traditional unlisted private equity funds and can therefore offer insights into both. Our results have particular relevance to the pricing of unlisted private
Lahr, Henry, Kaserer, Christoph
openaire   +2 more sources

NET ASSETS: BOOK VALUE AND ESTIMATED VALUE

open access: yesModern Technologies and Scientific and Technological Progress, 2023
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

open access: yesХабаршысы. Экономика сериясы, 2019
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

open access: yesJournal of Enterprise and Development, 2023
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
doaj   +1 more source

MODEL DEVELOPMENT OF VENTURE INVESTMENT OF THE INNOVATION ACTIVITY

open access: yesВісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2014
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
doaj   +1 more source

STUDIES ON THE ECONOMIC RESULTS OF SOME MEAT PROCESSORS WHO HAVE ACCESSED NON-REFUNDABLE FUNDS IN THE OLTENIA REGION, ROMANIA [PDF]

open access: yesScientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2021
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  

RESEARCH ON THE MACRO NET FINANCIAL ASSETS VALUE EFFECT OF MONETARY POLICY

open access: yesE+M Ekonomie a Management, 2022
This paper focuses on the impact of Chinese and US monetary policy on the net financial assets value of macro balance sheet from both theoretical and empirical aspects and reveals the sectoral solvency risk conduction path based on the balance sheet channel.
Wang, Xiaoting   +2 more
openaire   +2 more sources

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