Results 131 to 140 of about 1,066,745 (255)

NRS-23570 | Publications [NSW Treasury Corporation]

open access: yes
<p>This series contains publications of New South Wales Treasury Corporation (TCorp) including annual reports.</p ...

core  

Estimating the Private Value of Financial Statement Statistics Estimation de la valeur privée des statistiques des états financiers

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT We develop a method for estimating the private value of knowing the future realization of some financial statistics, and then we apply the measure to the familiar ratios from the DuPont decomposition of return on equity. The estimation is grounded in the standard rational expectations model, adapted to accommodate relative risk aversion, and ...
Russell Lundholm, Xin Zheng
wiley   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

open access: yesContemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce   +3 more
wiley   +1 more source

Repo rate patterns for new Treasury notes [PDF]

open access: yes
Despite the enormous popularity of the market for repurchase agreements, the behavior of interest rates on "repo" transactions is not well understood. An analysis of new data for 1992-95 reveals that repo rates on recently issued Treasury notes rise and ...
Frank Keane
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What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

open access: yesAbacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source

Household Net Wealth: An International Comparison [PDF]

open access: yes
Household saving can be measured as either the difference between the flows of current income and expenditure, or through households’ balance sheets as changes in the stocks of accumulated net wealth.
Grant Scobie, Iris Claus
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The Value of Financial Advice and Portfolio Rebalancing for Retirement Savings

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Utilising a sample of over 55,000 retirement portfolio rebalances, we examine (i) who seeks financial advice prior to rebalancing, and (ii) compare portfolio outcomes between advised and self‐directed rebalances. We find that wealthier, older, and female members are more likely to receive financial advice prior to rebalancing, and that advice ...
Kirsten L. MacDonald   +3 more
wiley   +1 more source

MPLA case: A proposal for purchasing SRS/SBRT QA equipment. [PDF]

open access: yesJ Appl Clin Med Phys
St-Aubin J   +4 more
europepmc   +1 more source

The benchmark U.S. Treasury market: recent performance and possible alternatives [PDF]

open access: yes
Forecasting ; Economic indicators ; Treasury bills ; Government securities ; Budget ; Debts ...
Michael J. Fleming
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