Topic
Embedded value
About: Embedded value is a research topic. Over the lifetime, 343 publications have been published within this topic receiving 8853 citations.
Papers published on a yearly basis
Papers
Posted Content•
TL;DR: In this paper, the authors studied the relation between market value of equity and the fair value of financial derivatives determined according to International Accounting Standard No. 39, Financial Instruments: Recognition and Measurement (IAS 39) in non-aktive markets.
Abstract: This paper studies some fundamental issues concerning the relation between market value of equity and the fair value of financial derivatives determined according to International Accounting Standard No. 39, Financial Instruments: Recognition and Measurement (IAS 39) in non-aktive markets. It is shown that the fair value of a financial derivative is not relevant in a non-active market. It is also demonstrated that in a setting of a non-active market, determining the fair value under the fiction of an active market does not take all available information into account. Additionally, it is noted that the definition of fair value in non-active markets according to IAS 39 has two consequences: (i) The market value of equity at the balance sheet date reflects the company's value in a fictive market situation. (ii) The fair value calculated by one valuation model is in general not unique.
5 citations
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1 Jan 2000
TL;DR: A new framework for locating the firm’s value as a competitive weapon in a market segment is developed and this framework provides more flexibility to conventional businesses as well as new businesses working in dynamic interaction with their existent environment.
Abstract: Companies recognise that their ability to become world-class competitors is based on the establishment of their strategies. This paper concentrates on the development of a new framework for locating the firm’s value as a competitive weapon in a market segment. In terms of contribution, the Value Matrix enlaces the firm’s vision with the target market’s needs. Moreover, this framework provides more flexibility to conventional businesses as well as new businesses working in dynamic interaction with their existent environment.
5 citations
Patent•
15 Oct 2009
TL;DR: In this paper, a corporate owned life insurance product with death benefits (COLI-DB) with no cash value and a minimally funded policy holder selects an election to mark to market accounting for life insurance.
Abstract: A corporate owned life insurance product with death benefits (COLI-DB) that has no cash value and is minimally funded. The policy holder selects an election to mark to market accounting for life insurance. Thus, the COLI-DB has no cash surrender value. The net present value of the COLI-DB can be more than zero (and quite high) so there is no impact to net income and there may even be net income in the first year. The COLI-DB system may optimize returns by using new accounting rules in contrast to the traditional approach of COLI-CV, and returning death benefits through a captive to increase returns.
4 citations
Book•
30 Jun 1992
TL;DR: The Search for Strategy The Value Process Value as Experience and Decision Value in Action: The Transaction Strategy and Creating Value Turnover and the New World of Business Creating the Market: Integration, Differentiation, and Competition Position, Profit and Strategy The Business The Business Organization The Holographic Organization Classical Organization Strategies The Value Organization Strategy Capital and Management in Value Strategy Production and the Value Relationship Producing for Value Value Relationships at Work: Co-Involvement Management and Value Glossary Bibliography Index Index.
Abstract: Introduction: The Search for Strategy The Value Process Value as Experience and Decision Value in Action: The Transaction Strategy and Creating Value Turnover and the New World of Business Creating the Market: Integration, Differentiation, and Competition Position, Profit and Strategy The Business The Business Organization The Holographic Organization Classical Organization Strategies The Value Organization Strategy Capital and Management in Value Strategy Production and the Value Relationship Producing for Value Value Relationships at Work: Co-Involvement Management and Value Glossary Bibliography Index
4 citations
Related Topics (5)
Performance Metrics
| Year | Papers |
|---|---|
| 2021 | 3 |
| 2020 | 2 |
| 2019 | 2 |
| 2018 | 3 |
| 2017 | 14 |
| 2016 | 20 |