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Big data, accounting information, and valuation

Nissim, Doron - In: The Journal of finance and data science : JFDS 8 (2022), pp. 69-85

valuation. Given the huge volume of research in this area, the review focuses on studies that either use or inform on accounting …

Persistent link: https://www.econbiz.de/10014433769

High-Technology Intangibles and Analysts' Forecasts

Barron, Orie E.; Byard, Donal; Kile, Charles; Riedl, Eddie - 2009

This study examines the association between firms' intangible assets and properties of the information contained in analysts' earnings forecasts. We hypothesize that analysts will supplement firms' financial information by placing greater relative emphasis on their own private (or idiosyncratic)...

Persistent link: https://www.econbiz.de/10014123105

The Relationship between the Capitalization of Intangible Assets and Financial Analysts’ Earnings Forecast Errors : The Effect of IFRS 3 and IAS 38

Lin, Yu-Chen - 2016

This study examines whether the information on capitalization of intangible assets improves the precision of analysts' forecasts after the adoption of IFRS 3 and IAS 38 for Asian firms. In addition, we investigate whether the forecast relevance of intangible assets information guided by IFRS 3...

Persistent link: https://www.econbiz.de/10013003808

Can Securities Analysts Forecast Intangible Firms’ Earnings?

Higgins, Huong N. - 2012

This paper assesses the performance of securities analysts in forecasting the future earnings of intangible firms. The assessment is relative to extrapolative time-series models of earnings forecasts. The paper's results show that the forecast errors produced by both analysts and extrapolative...

Persistent link: https://www.econbiz.de/10013113385

Mandated Disclosures Under IAS 36 Impairment of Assets and IAS 38 Intangible Assets : Value Relevance and Impact on Analysts’ Forecasts

André, Paul - 2017

Drawing on a large sample of European firms, we examine whether variant compliance levels with mandated disclosures under IAS 36 Impairment of Assets and IAS 38 Intangible Assets are value relevant and affect analysts' forecasts. Our results indicate a mean (median) compliance level of about 84%...

Persistent link: https://www.econbiz.de/10012954816

Exploring the Effects of Unreported Intangible Assets on Analysts’ Choice of Valuation Methodology

Chlomou, Grigoria; Demirakos, Efthimios; Ntounis, Dimitrios - 2022

This study explores the valuation frameworks that financial analysts use to estimate the value of the firms based on … firms and they will rely on more sophisticated valuation methods that incorporate intense ad hoc firm specific analytical … are more likely to employ more sophisticated valuation methodologies. Additional analysis indicates that analysts tend to …

Persistent link: https://www.econbiz.de/10014258657

Complexity is never simple : intangible intensity and analyst accuracy

Ferrer, Elena; Santamaría Aquilué, Rafael; Suárez, Nuria - In: Business research quarterly : BRQ 25 (2022) 2, pp. 143-172

We examine the relationship between intangible intensity and the accuracy of analyst forecasts. Using an international sample of 2,200 firms during 2000-2016, we show that analyst accuracy decreases significantly when intangible intensity grows. In exploring the determinants of this effect, we...

Persistent link: https://www.econbiz.de/10013270591

Intangible Assets, IFRS, and Analysts’ Earnings Forecasts

Chalmers, Keryn - 2011

, suggesting that the impairment approach to goodwill valuation required by IFRS conveys more useful information than does the …

Persistent link: https://www.econbiz.de/10013132307

How to Value a Bank : From Licensing to Resolution

Santoni, Alessandro; Salerno, Federico - 2023

Concern -- Chapter 4. Banks M&a: Strategy and Valuation -- Chapter 5. Valuation in Resolution -- Chapter 6. Valuation in … Liquidation -- Chapter 7. Loan Valuation -- Chapter 8. Financial Assets Valuation -- Chapter 9. Solvent Wind Down. … phases of a Bank’s life, from licensing to resolution. These include licensing procedures, going concern market valuation …

Persistent link: https://www.econbiz.de/10014435551

The Information Content of Goodwill-impairments Under FAS 142: Implications for External Analysis and Internal Control

Schultze, Wolfgang - Universität <Augsburg> / Lehrstuhl für … - 2005

With its standards FAS 141 and 142 the Financial Accounting Standard Board has revo-lutionized the accounting for business combinations. One of the major changes is theabolishment of goodwill-amortization, which has been replaced by an annual impairmenttest at the level of a reporting unit....

Persistent link: https://www.econbiz.de/10005858511