Showing 1 - 10 of 1,842
We develop a firm-specific measure of valuation uncertainty from the distribution of valuations predicted by an empirical multiples-based valuation model. The measure is effective in summarizing the information in existing proxies and offers substantial incremental variation. Among many possible...
Persistent link: https://www.econbiz.de/10013226702
Persistent link: https://www.econbiz.de/10003914917
Persistent link: https://www.econbiz.de/10011634064
The Contingent valuation (CV) approach is commonly used in environmental and agricultural economics and is becoming increasingly popular in the valuation of health and health care. Whatever the context, CV surveys risk eliciting "protest" responses where respondents state a zero valuation for a...
Persistent link: https://www.econbiz.de/10011875826
. While various researchers have developed models of how accounting policy impacts on the structure of these models, empirical … information dynamics and accounting conservatism. We test these models by relating the parameters of residual income models to two …
Persistent link: https://www.econbiz.de/10013143873
accounting information of the target firm (sales, net income, and book value of equity) to estimate its intrinsic value. This …
Persistent link: https://www.econbiz.de/10013246702
Using the valuation methods proposed by, we value the internally generated intangible assets of the listed companies in DS30 index by capitalizing relevant portions of R&D, advertising and training expenses. After adjusting for the changes in book value and earnings, we show that companies...
Persistent link: https://www.econbiz.de/10012950086
This paper contrasts the valuation of accounting numbers related to two classes of assets - the internally managed …
Persistent link: https://www.econbiz.de/10014027787
Social media networks are a technological phenomenon that has changed the entire social environment, as many real-world activities have shifted to posts or comments on social media. However, with this development several negative aspects have been revealed, such as information overload, privacy...
Persistent link: https://www.econbiz.de/10015047697
experiment, we study the endowment effect in lotteries with the same payoffs as the games in the first part. Our findings provide …
Persistent link: https://www.econbiz.de/10011339153