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Refinar búsqueda18 Unconventional Essays on the Nature of Mathematics / SpringerLink (Online service) ; Reuben Hersh (2006)
Título : 18 Unconventional Essays on the Nature of Mathematics Tipo de documento: documento electrónico Autores: SpringerLink (Online service) ; Reuben Hersh Editorial: New York, NY : Springer New York Fecha de publicación: 2006 Número de páginas: XXII, 326 p. 10 illus Il.: online resource ISBN/ISSN/DL: 978-0-387-29831-3 Idioma : Inglés (eng) Palabras clave: Mathematics Mathematical logic Mathematics, general Logic and Foundations Clasificación: 51 Matemáticas Resumen: Advance praise for 18 Unconventional Essays on the Nature of Mathematics: "I was pleasantly surprised to find that this book does not treat mathematics as dessicated formal logic but as a living organism, immediately recognizable to any working mathematician." - Sir Michael Atiyah, University of Edinburgh "A wonderful collection of essays on the philosophy of mathematics, some by mathematicians, others by philosophers, and all having significant things to say. Most readers will be informed, some will be infuriated, but all will be stimulated." - John H. Conway, John von Neumann Distinguished Professor of Mathematics, Princeton University This startling new collection of essays edited by Reuben Hersh contains frank facts and opinions from leading mathematicians, philosophers, sociologists, cognitive scientists, and even an anthropologist. Each essay provides a challenging and thought-provoking look at recent advances in the philosophy of mathematics, demonstrating the possibilities of thinking fresh, sticking close to actual practice, and fearlessly letting go of standard shibboleths. The following essays are included: * Alfred Renyi: Socratic Dialogue * Carlo Cellucci: Filosofia e Matematica, introduction * William Thurston: On Proof and Progress in Mathematics * Andrew Aberdein: The Informal Logic of Mathematical Proof * Yehuda Rav: Philosophical Problems of Mathematics in Light of Evolutionary Epistemology * Brian Rotman: Towards a Semiotics of Mathematics * Donald Mackenzie: Computers and the Sociology of Mathematical Proof * Terry Stanway: From G.H.H. and Littlewood to XML and Maple: Changing Needs and Expectations in Mathematical Knowledge Management * Rafael Nunez: Do Numbers Really Move? * Timothy Gowers: Does Mathematics Need a Philosophy? * Jody Azzouni: How and Why Mathematics is a Social Practice * Gian-Carlo Rota: The Pernicious Influence of Mathematics Upon Philosophy * Jack Schwartz: The Pernicious Influence of Mathematics on Science * Alfonso Avila del Palacio: What is Philosophy of Mathematics Looking For? * Andrew Pickering: Concepts and the Mangle of Practice: Constructing Quaternions * Eduard Glas: Mathematics as Objective Knowledge and as Human Practice * Leslie White: The Locus of Mathematical Reality: An Anthropological Footnote * Reuben Hersh: Inner Vision, Outer Truth Nota de contenido: A Socratic Dialogue on Mathematics -- “Introduction” to Filosofia e matematica -- On Proof and Progress in Mathematics -- The Informal Logic of Mathematical Proof -- Philosophical Problems of Mathematics in the Light of Evolutionary Epistemology -- Towards a Semiotics of Mathematics -- Computers and the Sociology of Mathematical Proof -- From G.H.H. and Littlewood to XML and Maple: Changing Needs and Expectations in Mathematical Knowledge Management -- Do Real Numbers Really Move? Language, Thought, and Gesture: The Embodied Cognitive Foundations of Mathematics -- Does Mathematics Need a Philosophy? -- How and Why Mathematics Is Unique as a Social Practice -- The Pernicious Influence of Mathematics upon Philosophy -- The Pernicious Influence of Mathematics on Science -- What Is Philosophy of Mathematics Looking for? -- Concepts and the Mangle of Practice Constructing Quaternions -- Mathematics as Objective Knowledge and as Human Practice -- The Locus of Mathematical Reality: An Anthropological Footnote -- Inner Vision, Outer Truth En línea: http://dx.doi.org/10.1007/0-387-29831-2 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=34764 18 Unconventional Essays on the Nature of Mathematics [documento electrónico] / SpringerLink (Online service) ; Reuben Hersh . - New York, NY : Springer New York, 2006 . - XXII, 326 p. 10 illus : online resource.
ISBN : 978-0-387-29831-3
Idioma : Inglés (eng)
Palabras clave: Mathematics Mathematical logic Mathematics, general Logic and Foundations Clasificación: 51 Matemáticas Resumen: Advance praise for 18 Unconventional Essays on the Nature of Mathematics: "I was pleasantly surprised to find that this book does not treat mathematics as dessicated formal logic but as a living organism, immediately recognizable to any working mathematician." - Sir Michael Atiyah, University of Edinburgh "A wonderful collection of essays on the philosophy of mathematics, some by mathematicians, others by philosophers, and all having significant things to say. Most readers will be informed, some will be infuriated, but all will be stimulated." - John H. Conway, John von Neumann Distinguished Professor of Mathematics, Princeton University This startling new collection of essays edited by Reuben Hersh contains frank facts and opinions from leading mathematicians, philosophers, sociologists, cognitive scientists, and even an anthropologist. Each essay provides a challenging and thought-provoking look at recent advances in the philosophy of mathematics, demonstrating the possibilities of thinking fresh, sticking close to actual practice, and fearlessly letting go of standard shibboleths. The following essays are included: * Alfred Renyi: Socratic Dialogue * Carlo Cellucci: Filosofia e Matematica, introduction * William Thurston: On Proof and Progress in Mathematics * Andrew Aberdein: The Informal Logic of Mathematical Proof * Yehuda Rav: Philosophical Problems of Mathematics in Light of Evolutionary Epistemology * Brian Rotman: Towards a Semiotics of Mathematics * Donald Mackenzie: Computers and the Sociology of Mathematical Proof * Terry Stanway: From G.H.H. and Littlewood to XML and Maple: Changing Needs and Expectations in Mathematical Knowledge Management * Rafael Nunez: Do Numbers Really Move? * Timothy Gowers: Does Mathematics Need a Philosophy? * Jody Azzouni: How and Why Mathematics is a Social Practice * Gian-Carlo Rota: The Pernicious Influence of Mathematics Upon Philosophy * Jack Schwartz: The Pernicious Influence of Mathematics on Science * Alfonso Avila del Palacio: What is Philosophy of Mathematics Looking For? * Andrew Pickering: Concepts and the Mangle of Practice: Constructing Quaternions * Eduard Glas: Mathematics as Objective Knowledge and as Human Practice * Leslie White: The Locus of Mathematical Reality: An Anthropological Footnote * Reuben Hersh: Inner Vision, Outer Truth Nota de contenido: A Socratic Dialogue on Mathematics -- “Introduction” to Filosofia e matematica -- On Proof and Progress in Mathematics -- The Informal Logic of Mathematical Proof -- Philosophical Problems of Mathematics in the Light of Evolutionary Epistemology -- Towards a Semiotics of Mathematics -- Computers and the Sociology of Mathematical Proof -- From G.H.H. and Littlewood to XML and Maple: Changing Needs and Expectations in Mathematical Knowledge Management -- Do Real Numbers Really Move? Language, Thought, and Gesture: The Embodied Cognitive Foundations of Mathematics -- Does Mathematics Need a Philosophy? -- How and Why Mathematics Is Unique as a Social Practice -- The Pernicious Influence of Mathematics upon Philosophy -- The Pernicious Influence of Mathematics on Science -- What Is Philosophy of Mathematics Looking for? -- Concepts and the Mangle of Practice Constructing Quaternions -- Mathematics as Objective Knowledge and as Human Practice -- The Locus of Mathematical Reality: An Anthropological Footnote -- Inner Vision, Outer Truth En línea: http://dx.doi.org/10.1007/0-387-29831-2 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=34764 Ejemplares
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Título : 40 Puzzles and Problems in Probability and Mathematical Statistics Tipo de documento: documento electrónico Autores: Schwarz, Wolfgang ; SpringerLink (Online service) Editorial: New York, NY : Springer New York Fecha de publicación: 2008 Colección: Problem Books in Mathematics, ISSN 0941-3502 Número de páginas: XII, 124 p. 29 illus Il.: online resource ISBN/ISSN/DL: 978-0-387-73512-2 Idioma : Inglés (eng) Palabras clave: Mathematics Probabilities Probability Theory and Stochastic Processes Clasificación: 51 Matemáticas Resumen: "40 Puzzles and Problems in Probability and Mathematical Statistics" is intended to teach the reader to think probabilistically by solving challenging, non-standard probability problems. The motivation for this clearly written collection lies in the belief that challenging problems help to develop, and to sharpen, our probabilistic intuition much better than plain-style deductions from abstract concepts. The selected problems fall into two broad categories. Problems related to probability theory come first, followed by problems related to the application of probability to the field of mathematical statistics. All problems seek to convey a non-standard aspect or an approach which is not immediately obvious. The word puzzles in the title refers to questions in which some qualitative, non-technical insight is most important. Ideally, puzzles can teach a productive new way of framing or representing a given situation. Although the border between the two is not always clearly defined, problems tend to require a more systematic application of formal tools, and to stress more technical aspects. Thus, a major aim of the present collection is to bridge the gap between introductory texts and rigorous state-of-the-art books. Anyone with a basic knowledge of probability, calculus and statistics will benefit from this book; however, many of the problems collected require little more than elementary probability and straight logical reasoning. To assist anyone using this book for self-study, the author has included very detailed step-for-step solutions of all problems and also short hints which point the reader in the appropriate direction Nota de contenido: Preface -- Notation and Terminology -- Problems -- Hints -- Solutions -- References -- Index En línea: http://dx.doi.org/10.1007/978-0-387-73512-2 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=34181 40 Puzzles and Problems in Probability and Mathematical Statistics [documento electrónico] / Schwarz, Wolfgang ; SpringerLink (Online service) . - New York, NY : Springer New York, 2008 . - XII, 124 p. 29 illus : online resource. - (Problem Books in Mathematics, ISSN 0941-3502) .
ISBN : 978-0-387-73512-2
Idioma : Inglés (eng)
Palabras clave: Mathematics Probabilities Probability Theory and Stochastic Processes Clasificación: 51 Matemáticas Resumen: "40 Puzzles and Problems in Probability and Mathematical Statistics" is intended to teach the reader to think probabilistically by solving challenging, non-standard probability problems. The motivation for this clearly written collection lies in the belief that challenging problems help to develop, and to sharpen, our probabilistic intuition much better than plain-style deductions from abstract concepts. The selected problems fall into two broad categories. Problems related to probability theory come first, followed by problems related to the application of probability to the field of mathematical statistics. All problems seek to convey a non-standard aspect or an approach which is not immediately obvious. The word puzzles in the title refers to questions in which some qualitative, non-technical insight is most important. Ideally, puzzles can teach a productive new way of framing or representing a given situation. Although the border between the two is not always clearly defined, problems tend to require a more systematic application of formal tools, and to stress more technical aspects. Thus, a major aim of the present collection is to bridge the gap between introductory texts and rigorous state-of-the-art books. Anyone with a basic knowledge of probability, calculus and statistics will benefit from this book; however, many of the problems collected require little more than elementary probability and straight logical reasoning. To assist anyone using this book for self-study, the author has included very detailed step-for-step solutions of all problems and also short hints which point the reader in the appropriate direction Nota de contenido: Preface -- Notation and Terminology -- Problems -- Hints -- Solutions -- References -- Index En línea: http://dx.doi.org/10.1007/978-0-387-73512-2 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=34181 Ejemplares
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Título : Abstract Algebra Tipo de documento: documento electrónico Autores: Pierre Antoine Grillet ; SpringerLink (Online service) Editorial: New York, NY : Springer New York Fecha de publicación: 2007 Colección: Graduate Texts in Mathematics, ISSN 0072-5285 num. 242 Número de páginas: XII, 674 p Il.: online resource ISBN/ISSN/DL: 978-0-387-71568-1 Idioma : Inglés (eng) Palabras clave: Mathematics Algebra Associative rings Rings (Algebra) Group theory and Algebras Theory Generalizations Clasificación: 51 Matemáticas Resumen: "Abstract Algebra" is a clearly written, self-contained basic algebra text for graduate students, with a generous amount of additional material that suggests the scope of contemporary algebra. The first chapters blend standard contents with a careful introduction to proofs with arrows. The last chapters, on universal algebras and categories, including tripleability, give valuable general views of algebra. There are over 1400 exercises, at varying degrees of difficulty. For the new edition, the author has completely rewritten the entire text, streamlining the first chapters for rapid access to Galois theory, removing some material, and adding introductions to Groebner bases, Ext and Tor, and other topics. From a review of the First Edition: ...combines an exceptionally accessible discussion of the basic material with a just as thorough and well-organized treatment of the many additional (advanced) topics included.... represents an outstanding introduction to modern abstract algebra as a whole, with many unique features. It captivates the reader by its remarkable diversity, comprehensiveness, elegant succinctness, and coherence. - Werner Kleinert, Zentralblatt Nota de contenido: Groups -- Structure of Groups -- Rings -- Field Extensions -- Galois Theory -- Fields with Orders or Valuations -- Commutative Rings -- Modules -- Semisimple Rings and Modules -- Projectives and Injectives -- Constructions -- Ext and Tor -- Algebras -- Lattices -- Universal Algebra -- Categories En línea: http://dx.doi.org/10.1007/978-0-387-71568-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=34527 Abstract Algebra [documento electrónico] / Pierre Antoine Grillet ; SpringerLink (Online service) . - New York, NY : Springer New York, 2007 . - XII, 674 p : online resource. - (Graduate Texts in Mathematics, ISSN 0072-5285; 242) .
ISBN : 978-0-387-71568-1
Idioma : Inglés (eng)
Palabras clave: Mathematics Algebra Associative rings Rings (Algebra) Group theory and Algebras Theory Generalizations Clasificación: 51 Matemáticas Resumen: "Abstract Algebra" is a clearly written, self-contained basic algebra text for graduate students, with a generous amount of additional material that suggests the scope of contemporary algebra. The first chapters blend standard contents with a careful introduction to proofs with arrows. The last chapters, on universal algebras and categories, including tripleability, give valuable general views of algebra. There are over 1400 exercises, at varying degrees of difficulty. For the new edition, the author has completely rewritten the entire text, streamlining the first chapters for rapid access to Galois theory, removing some material, and adding introductions to Groebner bases, Ext and Tor, and other topics. From a review of the First Edition: ...combines an exceptionally accessible discussion of the basic material with a just as thorough and well-organized treatment of the many additional (advanced) topics included.... represents an outstanding introduction to modern abstract algebra as a whole, with many unique features. It captivates the reader by its remarkable diversity, comprehensiveness, elegant succinctness, and coherence. - Werner Kleinert, Zentralblatt Nota de contenido: Groups -- Structure of Groups -- Rings -- Field Extensions -- Galois Theory -- Fields with Orders or Valuations -- Commutative Rings -- Modules -- Semisimple Rings and Modules -- Projectives and Injectives -- Constructions -- Ext and Tor -- Algebras -- Lattices -- Universal Algebra -- Categories En línea: http://dx.doi.org/10.1007/978-0-387-71568-1 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=34527 Ejemplares
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Título : Accounting and Regulation : New Insights on Governance, Markets and Institutions Tipo de documento: documento electrónico Autores: SpringerLink (Online service) ; Roberto Di Pietra ; Stuart McLeay ; Joshua Ronen Editorial: New York, NY : Springer New York Fecha de publicación: 2014 Otro editor: Imprint: Springer Número de páginas: XVII, 412 p. 13 illus Il.: online resource ISBN/ISSN/DL: 978-1-4614-8097-6 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Finance and Management Accounting/Auditing Finance, general Clasificación: 657(083.74) Contabilidad (Normas) Resumen: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking Nota de contenido: Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents’ Participation in the IASC/IASB’s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index En línea: http://dx.doi.org/10.1007/978-1-4614-8097-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35911 Accounting and Regulation : New Insights on Governance, Markets and Institutions [documento electrónico] / SpringerLink (Online service) ; Roberto Di Pietra ; Stuart McLeay ; Joshua Ronen . - New York, NY : Springer New York : Imprint: Springer, 2014 . - XVII, 412 p. 13 illus : online resource.
ISBN : 978-1-4614-8097-6
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Finance and Management Accounting/Auditing Finance, general Clasificación: 657(083.74) Contabilidad (Normas) Resumen: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore emerging issues in their field, and to analyze the social and economic consequences. The workshops have covered a wide array of topics, including international standard setting, corporate governance, auditing, financial disclosure, and the dynamics of markets and institutions. They have addressed some of the most significant developments in the international financial economy, including the role that accounting practices and policies may have played in the global financial crisis. In this volume, the editors select contributions to the workshops that are representative of the full spectrum of issues debated, illustrating the negotiable nature of the current regulatory framework of accounting. By challenging standard theories, and also providing a wealth of new evidence, this volume includes outstanding examples of state-of-the-art research, with a strong emphasis on the implications for accounting practice and policymaking Nota de contenido: Introduction -- Corporate Collapse: Regulatory, Accounting and Ethical Failure -- Post-Enron Reform: Financial Statement Insurance and GAAP Re-visited -- Accounting Standard Setting in Two Political Contexts -- Constituents’ Participation in the IASC/IASB’s Due Process of International Accounting Standard Setting: A Longitudinal Analysis -- A Crisis of Identity? A Juxtaposing Auditor Liability and the Value of Audit -- The Corporate Governance Effects of Audit Committee -- The Role of Debt Contracts and Debt Covenants in Corporate Governance: Reflections on Evolution and Innovation -- Regulation, Bonding and the Quality of Financial Statements -- Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View -- A Comparison of Historical Cost and Fair Value Accounting Systems: General and Some Regulatory Concerns -- IASB ED Management Commentary versus European Regulation: The Impact on Management’s Reports of Companies Listed on Italian Stock Exchange -- Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective -- The Consequences to Managers for Financial Misrepresentation -- National Standard-Setters’ Lobbying: An Analysis of its Role in the IFRS 2 Due Process -- Current State and Future Challenges of the IFRS: Some Thoughts -- Index En línea: http://dx.doi.org/10.1007/978-1-4614-8097-6 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35911 Ejemplares
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Título : Accounting Information and Equity Valuation : Theory, Evidence, and Applications Tipo de documento: documento electrónico Autores: Guochang Zhang ; SpringerLink (Online service) Editorial: New York, NY : Springer New York Fecha de publicación: 2014 Otro editor: Imprint: Springer Colección: Springer Series in Accounting Scholarship, ISSN 1572-0284 num. 6 Número de páginas: XXIV, 233 p. 13 illus Il.: online resource ISBN/ISSN/DL: 978-1-4614-8160-7 Idioma : Inglés (eng) Palabras clave: Business Accounting Bookkeeping Finance and Management Accounting/Auditing Finance, general Clasificación: 657.92 Valoración. Técnica de la estimación y evaluación Resumen: The purpose of this book is to offer a more systematic and structured treatment of the research on accounting-based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well-structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options-based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory Nota de contenido: Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4 A Basic Model of Equity Value: Incorporating Growth and Abandonment Options -- Chapter 5 Testing the Properties of the ROM -- Chapter 6 Casting Theoretical Light on the Empirical Valuation Literature -- Chapter 7 Valuing Multiple-segment Firms: How Segment-level Data are Incrementally Relevant -- Chapter 8 A Valuation-based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries -- Chapter 9 Accounting Information and Equity Returns: A Derivative of the Value Function -- Chapter 10 An Evaluation of the Return-Earnings Research -- Chapter 11 Fair Value Accounting and Income Measurement: An Application to Standard Setting -- Chapter 12 Interpreting Financial Information in an Industry Context -- Chapter 13 Limitations and Future Directions En línea: http://dx.doi.org/10.1007/978-1-4614-8160-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35912 Accounting Information and Equity Valuation : Theory, Evidence, and Applications [documento electrónico] / Guochang Zhang ; SpringerLink (Online service) . - New York, NY : Springer New York : Imprint: Springer, 2014 . - XXIV, 233 p. 13 illus : online resource. - (Springer Series in Accounting Scholarship, ISSN 1572-0284; 6) .
ISBN : 978-1-4614-8160-7
Idioma : Inglés (eng)
Palabras clave: Business Accounting Bookkeeping Finance and Management Accounting/Auditing Finance, general Clasificación: 657.92 Valoración. Técnica de la estimación y evaluación Resumen: The purpose of this book is to offer a more systematic and structured treatment of the research on accounting-based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an “empirically driven” path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well-structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. The two most prominent frameworks are (i) the “linear information dynamic approach” and (ii) the “real options-based approach” which recognizes managerial uses of accounting information in the pursuit of value generation. This volume devotes its initial chapters to an evaluation of the models using the linear dynamic approach, and then provides a synthesis of the theoretical studies that adopt the real options approach and the empirical works which draw on them. The book also makes an attempt to revisit and critique existing empirical research (value-relevance and earnings-response studies) within the real options-based framework. It is hoped that the book can heighten interest in integrating theoretical and empirical research in this field, and play a role in helping this literature develop into a more structured and cohesive body of work. Value is of ultimate concern to economic decision-makers, and valuation theory should serve as a platform for studying other accounting topics. The book ends with a call for increased links of other areas of accounting research to valuation theory Nota de contenido: Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model -- Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach -- Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear -- Chapter 4 A Basic Model of Equity Value: Incorporating Growth and Abandonment Options -- Chapter 5 Testing the Properties of the ROM -- Chapter 6 Casting Theoretical Light on the Empirical Valuation Literature -- Chapter 7 Valuing Multiple-segment Firms: How Segment-level Data are Incrementally Relevant -- Chapter 8 A Valuation-based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries -- Chapter 9 Accounting Information and Equity Returns: A Derivative of the Value Function -- Chapter 10 An Evaluation of the Return-Earnings Research -- Chapter 11 Fair Value Accounting and Income Measurement: An Application to Standard Setting -- Chapter 12 Interpreting Financial Information in an Industry Context -- Chapter 13 Limitations and Future Directions En línea: http://dx.doi.org/10.1007/978-1-4614-8160-7 Link: https://biblioteca.cunef.edu/gestion/catalogo/index.php?lvl=notice_display&id=35912 Ejemplares
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