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Full-Text Articles in Business
A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm
A Welfare Comparison Of Historical Cost And Fair Value Accounting Regimes, Palmer Edholm
All Graduate Plan B and other Reports, Spring 1920 to Spring 2023
With ongoing controversy concerning fair value and historical cost accounting, existing accounting theory is focused on intra-firm decision making and is thus deficient in addressing the issue of maximizing social welfare. I propose models of historical cost and fair value accounting regimes which are embedded in models of monopoly and oligopoly. This allows for social welfare implications. I find that historical cost results in greater expected profits for both monopolists and oligopolists. However, if the market is elastic enough, a fair value regimes is welfare enhancing. Whereas, if the market is inelastic enough, historical cost is welfare enhancing.
Advancing Research On Women And Leadership: Developing An Hrd Scholarly Agenda, Susan R. Madsen, Julia Storberg-Walker, Kristina Natt Och Dag
Advancing Research On Women And Leadership: Developing An Hrd Scholarly Agenda, Susan R. Madsen, Julia Storberg-Walker, Kristina Natt Och Dag
Susan R. Madsen
Clearly, the topic of developing leaders is of utmost importance in all contexts and it is particularly important for the HRD discipline: over 1,400 journal articles in AHRD journals have the word ‘leadership’ as one of their subject terms. Almost monthly the front cover of the Harvard Business Review has ‘leadership’ boldly displayed, either as the main article or as a supporting news brief. Scholarly research abounds, and there are many leadership frameworks, models, and theories contributing to the quantity of research articles. Unfortunately, however, the diversity of ideas and the explosion of interest has generally not focused on an …