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Accounting & Business Finance

Market Value versus Book Value of Liabilities: Time until Maturity
Just like assets, the book value of a liability can differ from its market value. Usually this discrepancy is smaller and less important. Since financial statements are historical records, they represent what a company was at a point in the past. However...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles
Market Value versus Book Value: Tangible and Intangible Assets
The values of intangible assets can be much more variable than tangible assets. This variability increases the likelihood of a discrepancy between book and market values. Financial statements are historical documents that show what a company was worth...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles
Market Value versus Book Value: Liquidity
Liquidity affects the discrepancy between the book and market value of an asset. Lower liquidity means lower value. Financial statements provide snapshot summaries of a company’s financial position. This snapshot is always from a historical perspective...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles

Market Value versus Book Value: Inflation
Inflation can have a large impact on the discrepancy between an asset’s book and market value. Inflation is another lesson in the time value of money. Calculating Inflation Financial statements provided by a company are nothing more than historical...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles
Market Value versus Book Value: Time since Acquisition
One of the reasons there is a discrepancy between the market and book value of an asset is the time since its acquisition. Wise investors can spot and value this difference well. Financial statements are historical documents that show what a company looked...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles
Principal-Agent Relationships: Agency Costs
When one person acts in the interests of another, the possibility of a moral hazard results in expenditures to avoid a negative outcome for the principal. Agents acting in the interests of a principal present the danger of a moral hazard when agents can...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles

Principal-Agent Relationships: Agency Problems and Moral Hazards
Conflict in principal-agent relationships, called an agency problem, results in monitoring by principals to protect their financial interests. Principal-Agent Relationships occur whenever one person acts in the interests of another. Complex modern corporations...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles
Principal-Agent Relationships: Conflicts
Whenever one person acts in the interests of another, there are bound to be conflicts between the agent acting on behalf of the principal and working in his/her own self-interest. Principal-Agent Relationships exist whenever one person or party works...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles
Principal-Agent Relationships: Definition and Discussion
Principal-Agent relationships occur in many forms in business. Understanding these relationships is crucial for investors. As discussed in another article, the modern corporation can be conceptualized in a variety of ways . The set-of-contracts view illustrates...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles
Evaluating Market Value of Common Stock: Important Information for Investors
Investors are constantly evaluating the value of owning stock in companies. Three common ratios often help investors make decisions about market values. Investors are constantly concerned with the market value of a share of stock. Perceptions that a stock...

Published by John Garger (20,844 pts ) on Sep 21, 2009 to
Accounting & Business Finance Articles

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Accounting & Business Finance

Market Value versus Book Value of Liabilities: Time until Maturity

Market Value versus Book Value: Tangible and Intangible Assets

Market Value versus Book Value: Liquidity

Market Value versus Book Value: Inflation

Market Value versus Book Value: Time since Acquisition

Principal-Agent Relationships: Agency Costs

Principal-Agent Relationships: Agency Problems and Moral Hazards

Principal-Agent Relationships: Conflicts

Principal-Agent Relationships: Definition and Discussion

Evaluating Market Value of Common Stock: Important Information for Investors

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