Accounting information and equity valuation
G Zhang - New York, NY: Springer. doi, 2014 - Springer
Accounting researchers have long been intrigued by the relation between accounting data,
which periodically summarize a firm's business operations, and firm value, which investors …
which periodically summarize a firm's business operations, and firm value, which investors …
The essential role of accounting information in the capital markets: Updating seminal research results with current evidence
DC Nichols, JM Wahlen - Accounting Horizons, 2023 - publications.aaahq.org
An extensive literature of empirical research over the past 50+ years provides important
insights into the role of accounting information in the equity capital markets. But how has the …
insights into the role of accounting information in the equity capital markets. But how has the …
Is stock price a good measure for assessing value-relevance of earnings? An empirical test
Recently, a growing body of literature has created a widespread impression that financial
statements have lost their value-relevance because of a shift from traditional capital …
statements have lost their value-relevance because of a shift from traditional capital …
[PDF][PDF] Is stock price a good measure for assessing value-relevance of earnings? An empirical test
Recently, a growing body of literature has created a widespread impression that financial
statements have lost their value-relevance because of a shift from traditional capital …
statements have lost their value-relevance because of a shift from traditional capital …
Disaggregated accounting data as explanatory variables for returns
Modem market-based accounting research rarely refers to the elaborate concepts dictating
the preparation of financial reports. The research does not explicate the reasons for the …
the preparation of financial reports. The research does not explicate the reasons for the …
Value relevance of accounting information: an emerging country perspective
B Badu, KO Appiah - Journal of Accounting & Organizational Change, 2018 - emerald.com
Purpose This paper aims to examine the value relevance of accounting information from an
emerging country perspective. Design/methodology/approach The study adopts) Price …
emerging country perspective. Design/methodology/approach The study adopts) Price …
[图书][B] Accounting, Cash Flow and Value Relevance
F Paolone - 2020 - Springer
The main goal of accounting and financial reporting is to assist investors in making
economic decisions, including assessing the value of firms in which they have invested …
economic decisions, including assessing the value of firms in which they have invested …
Financial reporting and firm valuation: relevance lost or relevance regained?
L Hail - Accounting and Business Research, 2013 - Taylor & Francis
In this study, I examine whether balance sheet and income statement numbers have lost or
regained their relevance over the last 30 years. Institutional and macroeconomic factors like …
regained their relevance over the last 30 years. Institutional and macroeconomic factors like …
Essays on the value relevance of accounting information
LA Beisland - 2008 - openaccess.nhh.no
The dissertation consists of five independent essays on the value relevance of accounting
information. Value relevance is defined as the ability of financial statement information to …
information. Value relevance is defined as the ability of financial statement information to …
Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications
G Zhang - Journal of accounting Research, 2000 - JSTOR
This paper develops a theoretical model to reexamine the roles of earnings and book value
for equity valuation and to explore cross-sectional differences in the properties of the …
for equity valuation and to explore cross-sectional differences in the properties of the …