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Disclosure-Derived Financial Statement Adjustments in Equity Valuation
Batta, George; Ganguly, Ananda; Rosett, Joshua George - In: Review of Pacific Basin Financial Markets and Policies … 17 (2014) 02, pp. 1450008-1
In this paper, we assess the equity value relevance of disclosure-derived financial statement adjustments. In price levels and returns tests, we find that reported financial numbers have relatively superior explanatory power over adjusted numbers. Only when adjustments are included along with...
Persistent link: https://www.econbiz.de/10010782141
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Accounting valuation models under international financial reporting standards: evidence from some European listed companies
Kouki, Ahmed - In: International Journal of Managerial and Financial Accounting 7 (2015) 1, pp. 82-101
The aim of this paper is to examine the value relevance of accounting information following the voluntarily IFRS … adoption in the pre-IFRS period (from 2000 to 2004). Moreover, this paper compares the relevance of the two accounting … valuation models as the historical cost versus Fair Value Accounting (FVA) following the mandatory IFRS adoption. We use a panel …
Persistent link: https://www.econbiz.de/10011207779
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Die Prognose von Ertragsteuern im Discounted Cash Flow-Verfahren : Eine Analyse der Decision Usefulness der IAS 12 und SFAS 109
Schmundt, Wilhelm - 2008
Persistent link: https://www.econbiz.de/10004919743
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THE VALUE RELEVANCE OF EARNINGS IN A TRANSITION ECONOMY: EVIDENCE FROM ROMANIAN STOCK MARKET
Takacs, Lavinia Minodora - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 8-8
relevance over the 6 years period and the influence Romania‘s adhesion toEU and consequently IFRS implementation had on it …
Persistent link: https://www.econbiz.de/10010555219
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The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003
Gjerde, Øystein; Knivsflå, Kjell Henry; Sættem, Frode - Institutt for foretaksøkonomi, Norges Handelshøyskole … - 2005
This article focuses on the value relevance of financial statements in Norway over the 40-year period from 1964 to 2003. Since Norwegian generally accepted accounting principles are based on an earnings-oriented conceptual view rather than a balance-oriented conceptual framework, like the ones...
Persistent link: https://www.econbiz.de/10005645059
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Value relevance of banks: global evidence
Anandarajan, Asokan; Francis, Bill; Hasan, Iftekhar; … - In: Review of Quantitative Finance and Accounting 36 (2011) 1, pp. 33-55
Persistent link: https://www.econbiz.de/10008925888
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Value relevance and the dot-com bubble of the 1990s
Morris, John J.; Alam, Pervaiz - In: The Quarterly Review of Economics and Finance 52 (2012) 2, pp. 243-255
During the dot-com bubble of the 1990s, equity market valuation was a popular topic for investors, financial analysts and academics. Some questioned whether traditional accounting and financial information had lost its value relevance, as stocks traded at multiples of earnings well in excess of...
Persistent link: https://www.econbiz.de/10011040163
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Cálculo correcto y sencillo del valor a precios de mercado. Una comparación con otros métodos.
Vélez-Pareja, Ignacio - MASTER CONSULTORES - 2004
En la práctica financiera y la enseñanza de las finanzas el tratamiento que se le da a algunos de los conceptos más importantes en la evaluación de proyectos y la valoración de empresas en muchos casos es por decir lo menos, ligero. Por un lado está la determinación de los flujos de caja...
Persistent link: https://www.econbiz.de/10010762925
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Guidelines for forecasting historical financial statements for valuation purposes
Velez-Pareja, Ignacio - MASTER CONSULTORES - 2008
In this teaching note I list some suggestions that might be useful to take into account when forecasting financial statements departing from historical data. The ideas presented in this note are the result of advising undergraduate and graduate students in the course Econ 195.96/295.96...
Persistent link: https://www.econbiz.de/10010763014