Myth 5.5: The Terminal Value ate my DCF!
When you complete a discounted cash flow valuation of a company with a growth window and a terminal value at the end, it is natural to consider how much of your value today comes from your terminal...
View ArticleDevelopment of financial sectoral accounts: new opportunities and challenges...
Full text of Irving Fisher Committee Working Papers No 15, November 2016
View ArticleMeasuring bank risk-taking behaviour - The risk-taking channel of Monetary...
Full text of Irving Fisher Committee Working Papers No 16, November 2016
View ArticleChoquet integral in decision analysis - lessons from the axiomatization....
The Choquet integral is a powerful aggregation operator which lists many well-known models as its special cases. We look at these special cases and provide their axiomatic analysis. In cases where an...
View ArticleAudit and Accounting Guide: Airlines
Get the industry-specific knowledge you need to successfully perform every aspect of your engagement. From revenue recognition challenges associated with frequent flyer programs to guidance for...
View ArticleBefore I Was CEO: Life Stories and Lessons from Leaders Before They Reached...
Have you always known what you wanted to be in life?read more...
View ArticleBusiness Analytics for Managers: Taking Business Intelligence Beyond...
Business Analytics for Managers offers real-world guidance for organizations looking to leverage their data into a competitive advantage. This new second editionread more...
View ArticleHumanizing the Education Machine: How to Create Schools That Turn Disengaged...
Education in the U.S. has been under fire for quite some time, and for good reason. The numbers alone tell a very disconcerting story: according to various polls, 70% of teachers are disengaged. Add to...
View ArticleMind+Machine: A Decision Model for Optimizing and Implementing Analytics
Cut through information overload to make better decisions fasterread more...
View ArticleGuide to Intangible Asset Valuation, Revised Edition
The highly experienced authors of the Guide to Intangible Asset Valuation define and explain the disciplined process of identifying assets that have clear economic benefit, and provide an invaluable...
View ArticleManaging Your Tax Season, 3rd Edition
Is tax season at your firm a head-long scramble to the finish line? Do you want to start your next tax season with a system that reflects thoughtful planning and training?read more...
View ArticleBill What You're Worth, 3rd Edition
Pricing your services and billing for them is one of the most important skills of the successful accountant. Unfortunately, formal education and training courses seldom discuss pricing or billing and...
View ArticleAccounting and Valuation Guide: Testing Goodwill for Impairment
This new guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the...
View ArticleAccounting and Valuation Guide: Assets Acquired to Be Used in Research and...
This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and...
View ArticleService Organizations: Reporting on Controls at a Service Organization...
This updated and improved guide is designed to help CPAs effectively perform service organization control (SOC) 1 engagements under Statement on Standards for Attestation Engagements (SSAE) No. 16,...
View ArticleStripe's valuation nearly doubles to $9.2 billion with latest funding
Stripe's valuation of $9.2bn makes it among the world's highest-valued #fintech startups backed by VCs https://t.co/WNVvseTERg â moneyscience (@moneyscience)â¦
View ArticleErin Lynch
Erin is President of Beecher Carlson’s Energy Practice. She is responsible for leading the practice’s production team and directing the overall sales strategy for the department.read more...
View ArticlePurchasing Power Disparity before 1914 -- by Peter H. Lindert
Economic historians' Divergence debates since 2000 have asked a different question from that asked by Angus Maddison. The issue has become "when did countries' contemporaneous purchasing powers...
View ArticleCharging Ahead: Prepaid Electricity Metering in South Africa -- by B. Kelsey...
The standard approach to recovering the cost of electricity provision is to bill customers monthly for past consumption. If unable to pay, customers face disconnection, the utility loses revenue, and...
View ArticleThe History of the Cross Section of Stock Returns -- by Juhani T. Linnainmaa,...
Using data spanning the 20th century, we show that most accounting-based return anomalies are spurious. When examined out-of-sample by moving either backward or forward in time, anomalies' average...
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