This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market …

returns than other commonly-used accounting-based measures. These other measures of internal and external performance include …

employed to examine whether EVA® is more highly associated with stock returns than conventional accounting-based measures … concerns those components unique to EVA® that help explain these stock returns beyond that explained by other accounting … and accounting adjustments. Relative information content tests reveal returns to be more closely associated with earnings …

the Accounting and Finance Association of Australia and New Zealand Conference in Brisbane, Australia. The present article … reconciles the historical and forecasting branches in the published accounting literature. Prior survey articles have primarily … have we learned from nearly a decade of research on accounting based valuation models and its applications? …