Parent and subsidiary earnings announcements and parent subsidiary valuation

Article Abstract:

A company's earnings announcements are an important source of information to shareholders, but other sources are equally valuable. A new study investigates parent price reactions to its own and to subsidiary's earnings announcements. The study shows a link between subsidiary earnings and parent valuation and also finds that price changes occur with the first announcement, be it parent or subsidiary.

Corporation reports, Company reports

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The moment bound with unrestricted random, cell and sieve sampling of monetary units

Article Abstract:

Error rates are estimated in accounting and auditing using the moment bound method of sample evaluation, developed by Dworkin and Grimlund in 1984. Bound behaviour is tested in closely simulated accounting situations using unrestricted random, cell and sieve sampling. The varied results are discussed and compared with those from the Stringer bound and the cell bound results.

Research and Development in the Physical, Engineering, and Life Sciences, Statistics, Error analysis (Mathematics), Statistics (Mathematics)

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The impact of irreversibility, uncertainty and timing options on deprival valuations and the detection of monopoly profits

Article Abstract:

A new study seeks to determine the rules for identifying the deprival value (DV) of asset measurement when the assets being considered are unconventional. The research also provides a worked example of potential differences between 'conventional' and 'new' DV measurement rules and considers the suitability of using accounting rate of returns to detect monopoly profits.

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