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Document Type : Latin Dissertation
Language of Document : English
Record Number : 148522
Doc. No : ET20314
Main Entry : Joseph T. Lyons
Title Proper : Nuclear Power and the Market Value of the Shares of Electric Utilities
Note : This document is digital این مدرک بصورت الکترونیکی می باشد
Abstract : The most basic principle of security valuation is that market prices are determinedby investors' expectations of the firm's performance in the future. These expectations aregenerally understood to be related to the risk that investors will bear by holding the f h ' sequity. Thm is considerable evidence that financial statements prepared in accordancewith accrual-based accounting standards consistent with Generally Accepted AccountingPrinciples (GAAP) have information content relevant to the establishment of marketprices. In 2001, the Financial Accounting Standards Board (FASB) issued Statement ofFinancial Accounting Standard No. 143, "Accounting for Asset Retirement Obligations,"changing the accounting standards that must be used to prepare financial statements. Thispaper investigates the effect that investment in nuclear power has on the market value ofelectric utilities and the impact on the securities markets of the significant changes infinancial statement presentation mandated by this new standard..
Subject : Electericl tess
: برق
electronic file name : TL43441.pdf
Title and statement of responsibility and : Nuclear Power and the Market Value of the Shares of Electric Utilities [Thesis]
 
 
 
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