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Conservatism in Residual Income Models : Theory and Supporting Evidence

Wang, Pengguo - 2015

In this paper, we develop a framework for evaluating the impact of conservative accounting on the structure of residual income models of equity valuation. We explore specific examples of both unconditional and conditional conservatism and observe a common mathematical structure. We proceed to...

Persistent link: https://www.econbiz.de/10013029868

On the relevance of earnings components in valuation and forecasting

Wang, Pengguo - In: Review of quantitative finance and accounting 42 (2014) 3, pp. 399-413

Persistent link: https://www.econbiz.de/10010391627

A modified Ohlson (1995) model and its applications

Wang, Pengguo - In: The European accounting review 32 (2023) 3, pp. 663-691

Persistent link: https://www.econbiz.de/10014413936

Residual income valuation models and inflation

Ashton, David; Peasnell, Ken V.; Wang, Pengguo - In: European accounting review 20 (2011) 3, pp. 459-483

Persistent link: https://www.econbiz.de/10009304763

Valuation weights, linear dynamics and accounting conservatism : an empirical analysis

Ashton, David; Wang, Pengguo - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 1-25

Persistent link: https://www.econbiz.de/10009729517

Conservatism in residual income models : theory and supporting evidence

Ashton, David; Wang, Pengguo - In: Accounting and business research : a research quarterly … 45 (2015) 3, pp. 387-410

Persistent link: https://www.econbiz.de/10011405660