Search results for "Inventory valuation"
showing 2 items of 2 documents
Equity valuation in practice: The influence of net financial expenses
2014
Abstract This study investigates the relevance of net financial expenses with respect to equity valuation in an IFRS accounting regime. According to the residual earnings valuation model, income related to balance sheet items that are recorded at fair value is not applicable for valuation purposes. There are no residual earnings associated with these items because the balance sheet provides ‘perfect’ value estimates for the items in question. In accordance with the contention that under IFRS, aggregate net financial liabilities are recorded at a book value that is close to fair value, this study demonstrates that net financial expenses are not associated with the market prices of stocks. Th…
Developing a Conceptual Framework for Investigating Communication Supporting Community Resilience
2015
In crisis management, cooperation within the response network is seen as crucial. Usually, this network refers to authorities and nongovernmental organizations, such as the Red Cross. However, the authors argue that to improve societal resilience one should take a broader overview of the actors involved in crisis preparedness and mitigation, and also include the public. With this in mind, the role of communication is scrutinized and a conceptual framework developed as a starting point for further investigation into how communication may be developed to strengthen a community approach to crisis management that includes citizen groups in the broader response network. A model is presented alon…