This study aimed to investigate the nexus between the level of environmental financial accounting practices (EFAP) and … than 2 years of information to calculate EFAP, 73 firm-year without sufficient financial accounting information to … calculate the cost of capital and 35 firm-year without sufficient financial accounting information to calculate control …

The renaissance of accounting-based valuation models in the 1990s has primarily been triggered by the analyses of … accounting information as at valuation date. The derivation of the so called 'other information' has not been specified by Ohlson … further valuation parameter which contains information about the future development of residual income, but does not represent …