Marking-to-market IAS 37 provisions using options: an empirical demonstration

Keyphrases

• Accounting Standards 16%
• Auditors 16%
• Contingent Liabilities 16%
• Corporate Entities 16%
• Data Market 50%
• Design Methodology 16%
• Earnings Management 33%
• Financial Options 50%
• IAS 37 100%
• Listed Companies 16%
• Mark-to-market 16%
• Option Theory 66%
• Options Markets 16%
• Outlays 16%
• Over-provisioning 16%
• Price Data 16%
• Research Support 16%
• Share Price 16%
• Share Price Volatility 16%
• Subjective Judgments 33%
• Support Inference 16%
• Tangible Values 16%

Economics, Econometrics and Finance

• Accounting Policy 100%
• Accounting Standards 50%
• Investors 50%
• Price Volatility 50%
• Share Price 100%

Social Sciences

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• Accounting Standard 50%
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• UK 50%