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  2. Positive accounting - Wikipedia

    en.wikipedia.org/wiki/Positive_accounting

    Positive accounting is the branch of academic accounting research that seeks to explain and predict actual accounting practices. This contrasts with normative accounting , that seeks to derive and prescribe "optimal" accounting standards.

  3. Earnings response coefficient - Wikipedia

    en.wikipedia.org/wiki/Earnings_response_coefficient

    ERCs are used primarily in research in accounting and finance. In particular, ERCs have been used in research in positive accounting, a branch of financial accounting research, as they theoretically describe how markets react to different information events. Research in Finance has used ERCs to study, among other things, how different investors ...

  4. Post–earnings-announcement drift - Wikipedia

    en.wikipedia.org/wiki/Post–earnings...

    The first component is a positive autocorrelation between seasonal difference (i.e., seasonal random walk forecast errors – the difference between the actual returns and forecasted returns) that is strongest for adjacent quarters, being positive over the first three lag quarters. Second, there is a negative auto correlation between seasonal ...

  5. Net present value - Wikipedia

    en.wikipedia.org/wiki/Net_present_value

    In financial theory, if there is a choice between two mutually exclusive alternatives, the one yielding the higher NPV should be selected. A positive net present value indicates that the projected earnings generated by a project or investment (in present dollars) exceeds the anticipated costs (also in present dollars).

  6. Accounting research - Wikipedia

    en.wikipedia.org/wiki/Accounting_research

    Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.

  7. Economic value added - Wikipedia

    en.wikipedia.org/wiki/Economic_Value_Added

    In accounting, as part of financial statements analysis, economic value added is an estimate of a firm's economic profit, or the value created in excess of the required return of the company's shareholders. EVA is the net profit less the capital charge ($) for raising the firm's capital.

  8. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]

  9. Profit (economics) - Wikipedia

    en.wikipedia.org/wiki/Profit_(economics)

    The social profit from a firm's activities is the accounting profit plus or minus any externalities or consumer surpluses that occur in its activity. An externality including positive externality and negative externality is an effect that production/consumption of a specific good exerts on people who are not involved.