haku: @author Khurana, I. / yhteensä: 5
viite: 2 / 5
| Tekijä: | Loudder, M. Khurana, I. Boatsman, J. |
| Otsikko: | Market valuation of regulatory assets in public utility firms |
| Lehti: | Accounting Review
1996 : JUL, VOL. 71:3, p. 357-373 |
| Asiasana: | PUBLIC SERVICES MARKETING COMPANIES |
| Kieli: | eng |
| Tiivistelmä: | Economic and political events have led to utility regulation decisions which, in turn, provide an impetus for significant changes in industry accounting and reporting practices. The prospect of continuing change in the operating environment for utilities suggests that some deferred assets created by regulatory actions are subject to uncertain recovery. Accounting regulators have responded by imposing additional constraints on the firm's ability to record these so-called "regulatory assets". The results indicate the investors' valuation depends on the regulatory environment in which the utility is operating. |
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