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Testing the Q Theory of Investment in the Frequency Domain

Kilponen, Juha - 2017

We revisit the empirical performance of the Q theory of investment, explicitly taking into account the frequency … frequencies using wavelet multiresolution analysis. We find that the Q theory fits the data much better than might be expected …

Persistent link: https://www.econbiz.de/10012963438

The predictive value of bank fair values

Ehalaiye, Dimu; Tippett, Mark; Van Zijl, Tony - In: Pacific-Basin finance journal 41 (2017), pp. 111-127

Persistent link: https://www.econbiz.de/10011800503

Fair value versus historical cost-based valuation for biological assets : predictability of financial information : valor predictivo de la información contable

Argilés Bosch, Josep Ma.; García Blandón, Josep; … - In: Revista de contabilidad : RC-SAR 14 (2011) 2, pp. 87-113

Persistent link: https://www.econbiz.de/10009502587

Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles

Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research 1 (2008) 1, pp. 26-53

This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in … IFRS or US GAAP data than for forecasts based on German GAAP data. Moreover, in the year of switching from German GAAP to …

Persistent link: https://www.econbiz.de/10003716138