The purpose of this paper is an attempt to reach a better stock valuation model of the
Fundamental Analysis Approach, by reviewing the theoretical foundations and literature …

This work tackles from an empirical perspective the widely debated relationship between
sustainability in business practices and profitability, focusing on a sample of listed European …

We develop our paper by defining" accounting history research" and posing six big picture
questions about historical accounting evolution. The paper selectively summarizes …

This paper explains that value relevance research assesses how well accounting amounts
reflect information used by equity investors, and provides insights into questions of interest …

I review empirical research on the relation between capital markets and financial statements.
The principal sources of demand for capital markets research in accounting are fundamental …

The empirical research examining the association between typical measures of corporate
governance and various accounting and economic outcomes has not produced a consistent …

In this paper, we investigate how detailed financial statement data (fundamental signals)
enter the decisions of market participants by ex-amining whether current changes in the …

We document that textual discussions in a sample of 363,952 analyst reports provide
information to investors beyond that in the contemporaneously released earnings forecasts …

We examine whether the application of fundamental analysis can yield significant abnormal
returns. Using a collection of signals that reflect traditional rules of fundamental analysis …

DuPont analysis, a common form of financial statement analysis, decomposes return on net
operating assets into two multiplicative components: profit margin and asset turnover. These …