2.2.2.4. The relation of market and accounting value of assets
The relation of market and accounting value of assets of the company, also known as factor Q, settles up as the sum of a market value of the capital and accounting cost of obligations to accounting value of assets of the company [44].
The given indicator allows to compare a market estimation of the company to the cost indicated in financial reports. The high indicator says that market participants positively evaluate prospects of the company and its ability to generate cash flows in the future and establish the extra charge to a company book value. Thus, high significance of factor Q makes positive impact on the restoration rate that is confirmed with empirical researches.In P.Varma's work [108] indicator Q has positive correlation with the restoration rate. The companies with indicator Q above average significance on the market for a year before a default had higher rates of restoration. Partly, it can be explained that, despite a default, market participants continue to trust in potential of growth of the company and its ability to generate profit.
More on topic 2.2.2.4. The relation of market and accounting value of assets:
- 2.2. Forms of influence of a judgement on legal relation: - Occurrence of rights and duties; - Legal relation change; - The legal relation termination
- the Accounting concept
- 2.1. Convergence of accounting standards in the different countries
- CHAPTER 3. The Controlling mechanism circulating assets of the industrial organisation 3.1. An organizational controlling mechanism circulating assets of the industrial organisation with allowance for stages of development of the industrial organisation
- the Analysis of a condition accounting umeta materialnoyoproizvodstvennyh stocks in the agricultural organisations
- 2.2.3.5. Specialisation of the basic assets in branch
- 3.3 Concept of an amortisation policy in an accounting system
- use also. A real estate Accounting system
- 1.3. The General characteristic terminosistemy a financial accounting
- Antonimichesky paradigmatic relations in terminosisteme a financial accounting
- Influence of national and international standards of a financial accounting on the account organisation financially industrial stocks.
- the Estimation of set of assets (liabilities).
- 2.2.1. Interrelation of the market of the inhabited real estate of the Russian Federation with a labour market
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