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Conservative accounting and equity valuation

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  • Zhang, Xiao-Jun

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  • Zhang, Xiao-Jun, 2000. "Conservative accounting and equity valuation," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 125-149, February.
    • Handle: RePEc:eee:jaecon:v:29:y:2000:i:1:p:125-149
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    References listed on IDEAS

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    1. Frankel, Richard & Lee, Charles M. C., 1998. "Accounting valuation, market expectation, and cross-sectional stock returns," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 283-319, June.
    2. Amir, Eli & Lev, Baruch, 1996. "Value-relevance of nonfinancial information: The wireless communications industry," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 3-30, October.
    3. Ohlson, JA & Zhang, XJ, 1998. "Accrual accounting and equity valuation," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 85-111.
    4. Stephen H. Penman & Theodore Sougiannis, 1998. "A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 343-383, September.
    5. Ohlson, J.A. & Zhang, X.-J., 1997. "On the Theory of Forecast-Horizon in Equity Valuation," Papers 97-14, Columbia - Graduate School of Business.
    6. Ohlson, JA & Zhang, XJ, 1999. "On the theory of forecast horizon in equity valuation," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 437-449.
    7. Stephen H. Penman, 1998. "Combining Earnings and Book Value in Equity Valuation," Contemporary Accounting Research, John Wiley & Sons, vol. 15(3), pages 291-324, September.
    8. Francis, J & Schipper, K, 1999. "Have financial statements lost their relevance?," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 319-352.
    9. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
    10. Charles M. C. Lee & James Myers & Bhaskaran Swaminathan, 1999. "What is the Intrinsic Value of the Dow?," Journal of Finance, American Finance Association, vol. 54(5), pages 1693-1741, October.
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