Search Results - subject:"Accounting-based valuation"

Does high-frequency trading cause stock prices to deviate from fundamental values?

Jung, Michael; Kwon, Kyungyoon; Park, Hyungshin - In: Accounting and business research 54 (2024) 5, pp. 580-613

Persistent link: https://www.econbiz.de/10014576901

The survival of the German FinTech market: An accounting-based valuation

Stuckenborg, Leonard; Leker, Jens - In: The Journal of Entrepreneurial Finance (JEF) 21 (2019) 1, pp. 57-92

The purpose of this paper is to examine the essential characteristics of the financial statements of FinTech start-ups and to investigate which figures of balance sheets are suitable indicators of failure for this still rising group of start-ups. We conduct a quantitative analysis of 595 annual...

Persistent link: https://www.econbiz.de/10013366703

The survival of the German FinTech market : an accounting-based valuation

Stuckenborg, Leonard; Leker, Jens - In: Journal of entrepreneurial finance : JEF ; official … 21 (2019) 1, pp. 57-92

Persistent link: https://www.econbiz.de/10012241536

Non-additivity in accounting valuation : theory and applications

Paugam, Luc; Casta, Jean-Francois; Stolowy, Hervé - 2017

in place, relying on an accounting-based valuation approach; (2) To explain how such an approach can be implemented …

Persistent link: https://www.econbiz.de/10011958864

Non-additivity in accounting valuation : theory and applications

Paugam, Luc; Casta, Jean-François; Stolowy, Hervé - In: Abacus : a journal of accounting, finance and business … 54 (2018) 3, pp. 381-416

Persistent link: https://www.econbiz.de/10011965526

A comparative analysis of accounting-based valuation models

Ho, Kung-Cheng; Lee, Shih-Cheng; Lin, Chien-ting; Yu, … - In: Journal of accounting, auditing & finance 32 (2017) 4, pp. 561-575

Persistent link: https://www.econbiz.de/10011760266

Review of recent research on improving earnings forecasts and evaluating accounting-based estimates of the expected rate of return on equity capital

Easton, Peter D.; Monahan, Steven J. - In: Abacus : a journal of accounting, finance and business … 52 (2016) 1, pp. 35-58

Persistent link: https://www.econbiz.de/10011581782

Valuation Errors Caused by Conservative Accounting in Residual Income and Abnormal Earnings Growth Valuation Models

Skogsvik, Kenth; Juettner-Nauroth, Beate - Economics Institute for Research (SIR), … - 2009

The impact of conservative accounting in residual income valuation (RIV) and abnormal earnings growth (AEG) valuation modeling is investigated in this paper. Unconstrained and two types of constrained model specifications are evaluated regarding their ability to withstand biases in book values...

Persistent link: https://www.econbiz.de/10004992906

Payout policy relevance and accounting-based valuation

Clubb, Colin; Walker, Martin - In: Abacus : a journal of accounting, finance and business … 50 (2014) 4, pp. 490-516

Persistent link: https://www.econbiz.de/10010471818

Accounting based valuation : a simultaneous equations model for forecasting earnings to proxy for "other information"

Bergmann, Iris; Schultze, Wolfgang - In: Review of quantitative finance and accounting 50 (2018) 4, pp. 1057-1091

Persistent link: https://www.econbiz.de/10011979357