The SEC rules historical cost accounting: 1934 to the 1970s
Article Abstract:
The history of the Securities and Exchange Commission (SEC) regarding their influence over historical cost accounting in the US from the agency's founding in 1934 to the 1970s is discussed. The SEC generally rejected upward revaluations and restatements of fixed assets from its founding until 1972, when it reversed its policy.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2007
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Implied cost of equity capital in earnings-based valuation: international evidence
Article Abstract:
The implied costs of equity capital to earnings-based valuation in developed countries are compared from the study of the Edwards-Bell-Ohlson residual income valuation model and the cost of equity capital model of Ohlson and Juettner-Nauroth.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
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Discussion of 'Implied cost of equity capital in earnings-based valuation: international evidence.'
Article Abstract:
The criterion used by Feng Chen, Bjorn N. Jorgensen and Yong K. Yoo to examine implied cost of equity capital in earnings-based valuation is examined.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
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