Finance and Accounting: Recent submissions
Now showing items 56-60 of 396
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Recalibration in counting and accounting practices: Dealing with algorithmic output in public and private
(SAGE Publications, 17 July 2019)Algorithms are increasingly affecting us in our daily lives. They seem to be everywhere, yet they are seldom seen by the humans dealing with the consequences that result from them. Yet, in recent theorisations, there is a ... -
How should we theorize algorithms? Five ideal types in analyzing algorithmic normativities
(SAGE Publications, 13 August 2019)The power of algorithms has become a familiar topic in society, media, and the social sciences. It is increasingly common to argue that, for instance, algorithms automate inequality, that they are biased black boxes that ... -
A modified Ohlson (1995) model and its applications
(Routledge / European Accounting Association, 8 November 2021)In this paper, I explore a modified Ohlson (1995) model, which incorporates future positive net present value (NPV) investments. I first utilize an approach to simultaneously estimate the parameters in the linear information ... -
Transfer pricing: changing views in changing times
(Routledge, 1 July 2021)Transfer pricing for tax purposes has long been contentious, but recent political and public concerns about tax avoidance have energised critiques of current rules and debates about proposals for change. Transfer pricing ... -
Liquidation, bailout, and bail-in: Insolvency resolution mechanisms and bank lending
(Cambridge University Press, 15 August 2022)We present a dynamic, continuous-time model in which risk averse insideequityholders set a bank’s lending, payout, and financing policies, and the expo-sure of bank assets to crashes. We examine whether bailouts ...