Advanced search
Publication Cover
Accounting in Europe Volume 7, 2010 - Issue 1
Submit an article Journal homepage
488
Views
9
CrossRef citations to date
0
Altmetric
Original Articles

The Discount Rate of IAS 36 – A Comment

Erlend Kvaal Norwegian School of Management BI, Oslo, NorwayCorrespondence[email protected]
Pages 87-95 | Published online: 24 Jun 2010

References

  • Banz , R. 1981 . The relationship between Return and the Market Value of Common Stocks . Journal of Financial Economics , 9 : 3 – 18 .
  • Basu , S. 1977 . Investment performance of common stocks in relation to their price–earnings ratios: a test of the efficient markets hypothesis . Journal of Finance , 32 : 663 – 682 .
  • Berger , A. and Udell , G. 1995 . Relationship lending and lines of credit in small firm finance . Journal of Business , 68 : 351 – 381 .
  • Black , F. 1972 . Capital market equilibrium with restricted borrowing . Journal of Business , 45 : 444 – 454 .
  • Cole , R. 1998 . The importance of relationships to the availability of credit . Journal of Banking and Finance , 22 : 959 – 977 .
  • Fama , E. 1985 . What's different about banks? . Journal of Financial Economics , 15 : 29 – 39 .
  • Fama , E. and French , K. 1992 . The cross-section of expected stock returns . Journal of Finance , 47 : 427 – 465 .
  • Fama , E. and French , K. 1996 . The CAPM is wanted, dead or alive . Journal of Finance , 51 : 1947 – 1958 .
  • Fama , E. and French , K. 2004 . The capital asset pricing model: theory and evidence . Journal of Economic Perspectives , 18 ( 3 ) : 25 – 46 .
  • Hirshleifer , D. 2001 . Investor psychology and asset pricing . Journal of Finance , 56 : 1533 – 1597 .
  • Hsia , C. 1981 . Coherence of the modern theories of finance . Financial Review , 16 : 27 – 42 .
  • Husmann , S. and Schmidt , M. 2008 . The discount rate: a note on IAS 36 . Accounting in Europe , 5 : 49 – 62 .
  • James , C. 1987 . Some evidence on the uniqueness of bank loans . Journal of Financial Economics , 19 : 217 – 235 .
  • Kvaal , E. 2007 . Discounting and the treatment of taxes in impairment reviews . Journal of Business Finance and Accounting , 34 : 767 – 791 .
  • Libby , R. and Fishburn , P. 1977 . Behavioral models of risk taking in business decisions: a survey and evaluation . Journal of Accounting Research , 15 : 272 – 292 .
  • Litzenberger , R. and Ramaswamy , K. 1979 . The effect of personal taxes and dividends and capital asset prices: theory and empirical evidence . Journal of Financial Economics , 7 : 163 – 195 .
  • Petersen , M. and Rajan , R. 1994 . The benefits of lending relationships: evidence from small business data . Journal of Finance , 49 : 3 – 37 .
  • Roll , R. 1977 . A critique of the asset pricing theory's tests Part I: on past and potential testability of the theory . Journal of Financial Economics , 4 : 29 – 176 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Supercharge Your Next Research Paper: Research and write your next paper with Jenni AI.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.