Cost-Volume-Profit Analysis Under Uncertainty
C-V-P Analysis, Cost-Value-Profit analysis, Uncertainty
To make high-quality research more accessible and easier to explore.
Fields:
3463 results
Rejoinder to "Breakeven Analysis and Capital Budgeting"
Capital Budgeting, Breakeven analysis
Depreciation Theory and Capital Gains
Depreciation, Ladelle's theory of depreciation, Capital Gains
Casting the Account
The act of counting with is repeatedly mentioned in early texts' as an essential skill of the accountant. Its memory survives in terms and conventions but the once universal practice is almost entirely forgotten. Counting with casters was a form of visual (as distinct from mental) arithmetic which would not only serve for them that cannot read, but also for them that can do both but have not at some time their pen or tables ready with them. 2 It was surprisingly simple and could be practised by the untutored with a minimum of instruction,3 yet lent itself to the complex currency and exchange calculations of Mediaeval business.4 From its beginning the system was associated with the use of Roman numerals5 which are difficultto manipulate directly but can be made
A Late Nineteenth Century Contribution to the Theory of Depreciation
Tax Incentives to Capital Investment
Tax incentives, Investments
Nineteenth Century Accounting Error
Nineteenth Century Accounting Error
Only fleeting attention has been given to the possibility of persistent error or bias in the calculations on which investment, output, and/or pricing decisions were based in the nineteenth century. This is an indirect tribute to the influence of Max Weber and other rationalists who stressed the concept of a rational capitalistic establishment employs capital accounting, that is, an establishment which determines its income yielding power by calculation according to methods of modern bookkeeping and the striking of a balance. 1 Schumpeter's views are even more exalting.
Designing financial regulatory policies that work for Latin America: the role of markets and institutionsViews from the Latin American Shadow Financial Regulatory Committee
The Other Insiders: Personal Trading by Brokers, Analysts, and Fund Managers
When brokers, analysts, and fund managers buy or sell stocks for their own accounts, these “access employees” of financial institutions outperform retail investors over short windows up to a month. They earn particularly high abnormal returns when they trade before earnings announcements, revisions of analyst recommendations, and large stock price changes. We also find evidence consistent with profitable front-running and information leakage around the execution of corporate insider trades and block trades by mutual funds, as well as the release of revised recommendations by analysts who work at the same brokerage firm.