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Potential dividends versus actual cash flows in firm valuation
Magni, Carlo Alberto; Vélez-Pareja, Ignacio - 2009
Practitioners and some academics use potential dividends rather than actual payments to shareholders for valuing a firm’s equity. We underline the differences between the two methods and present some arguments supporting the thesis that firm valuation with potential dividends overstate the...
Persistent link: https://www.econbiz.de/10015216440
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - 2007
in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …
Persistent link: https://www.econbiz.de/10015216472
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Potential dividends versus actual cash flows in firm valuation
Magni, Carlo Alberto; Vélez-Pareja, Ignacio - 2009
Practitioners and some academics use potential dividends rather than actual payments to shareholders for valuing a firm’s equity. We underline the differences between the two methods and present some arguments supporting the thesis that firm valuation with potential dividends overstate the...
Persistent link: https://www.econbiz.de/10015216523
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In search of the "lost capital". A theory for valuation, investment decisions, performance measurement
Magni, Carlo Alberto - 2007
it from four main perspectives: financial, microeconomic, axiomatic, accounting. Implications for asset valuation … for measuring performance with either paradigm; the average accounting rate of return is shown to be more reliable than …
Persistent link: https://www.econbiz.de/10015218254
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In search of the "lost capital". A theory for valuation, investment decisions, performance measurement
Magni, Carlo Alberto - 2007
it from four main perspectives: financial, microeconomic, axiomatic, accounting. Implications for asset valuation … for measuring performance with either paradigm; the average accounting rate of return is shown to be more reliable than …
Persistent link: https://www.econbiz.de/10015218329
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Measuring performance and valuing firms: In search of the lost capital
Magni, Carlo Alberto - 2007
, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be … aggregation property is particular important for highlighting the link between accounting values and market values. A numerical …
Persistent link: https://www.econbiz.de/10015258876
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Measuring performance and valuing firms: In search of the lost capital
Magni, Carlo Alberto - 2007
, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be … aggregation property is particular important for highlighting the link between accounting values and market values. A numerical …
Persistent link: https://www.econbiz.de/10015261786
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - 2007
, provided by different authors in such different fields as economic theory, management accounting and corporate finance, are …
Persistent link: https://www.econbiz.de/10015262272
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Residual income and value creation: An investigation into the lost-capital paradigm
Magni, Carlo Alberto - 2007
in such different fields as economic theory, management accounting and corporate finance, are considered: O'Hanlon and …
Persistent link: https://www.econbiz.de/10015265962
Cover Image
Measuring performance and valuing firms: In search of the lost capital
Magni, Carlo Alberto - 2007
, nancial, accounting interpretations and bears intriguing formal and conceptual relations to the standard paradigm. It may be … aggregation property is particular important for highlighting the link between accounting values and market values. A numerical …
Persistent link: https://www.econbiz.de/10015244105