The Rationality of Intertemporal Choice Model Selection - Feasibility of the Hyperbolic Discounting Theory in the Area of Financial Accounting Measurement
The widespread application of present value technique in the area of financial accounting measurement, such as fair value measurement, pension plan valuation, impairment loss valuation, has highly improved the fairness and accuracy of accounting information. However, with the development of behavior...
| Main Authors: | , |
|---|---|
| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
|
| Online Access: | https://eprints.nottingham.ac.uk/46857/ |