IDEAS home Printed from https://ideas.repec.org/a/bla/jbfnac/v23y1996i4p513-533.html

The Relation Between Accounting Goodwill Numbers And Equity Values

Author

Listed:
  • Ross Jennings
  • John Robinson
  • Robert B. Thompson
  • Linda Duvall

Abstract

No abstract is available for this item.

Suggested Citation

  • Ross Jennings & John Robinson & Robert B. Thompson & Linda Duvall, 1996. "The Relation Between Accounting Goodwill Numbers And Equity Values," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 23(4), pages 513-533, June.
    • Handle: RePEc:bla:jbfnac:v:23:y:1996:i:4:p:513-533
    DOI: 10.1111/j.1468-5957.1996.tb01024.x
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/j.1468-5957.1996.tb01024.x
    Download Restriction: no
    File URL: https://libkey.io/10.1111/j.1468-5957.1996.tb01024.x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Foster, George J, 1977. "Valuation Parameters of Property-Liability Companies," Journal of Finance, American Finance Association, vol. 32(3), pages 823-835, June.
    2. V. Gopalakrishnan & Timothy F. Sugrue, 1993. "An Empirical Investigation Of Stock Market Valuation Of Corporate Projected Pension Liabilities," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 20(5), pages 711-724, September.
    3. Beaver, W & Eger, C & Ryan, S & Wolfson, M, 1989. "Financial-Reporting, Supplemental Disclosures, And Bank Share Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 27(2), pages 157-178.
    4. Robert H. Litzenberger & Cherukuri U. Rao, 1971. "Estimates of the Marginal Rate of Time Preference and Average Risk Aversion of Investors in Electric Utility Shares: 1960-66," Bell Journal of Economics, The RAND Corporation, vol. 2(1), pages 265-277, Spring.
    5. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1992. "The market valuation implications of net periodic pension cost components," Journal of Accounting and Economics, Elsevier, vol. 15(1), pages 27-62, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Barth, Mary E. & Landsman, Wayne R. & Wahlen, James M., 1995. "Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows," Journal of Banking & Finance, Elsevier, vol. 19(3-4), pages 577-605, June.
    2. Kanagaretnam, Kiridaran & Krishnan, Gopal V. & Lobo, Gerald J., 2009. "Is the market valuation of banks' loan loss provision conditional on auditor reputation?," Journal of Banking & Finance, Elsevier, vol. 33(6), pages 1039-1047, June.
    3. Alan Gregory & Julie Whittaker, 2013. "Exploring the Valuation of Corporate Social Responsibility—A Comparison of Research Methods," Journal of Business Ethics, Springer, vol. 116(1), pages 1-20, August.
    4. Wang, Yonghai & Wang, Gaomiao, 2025. "Risk management disclosure and risk premia of commercial banks in China: evidence from global systemic importance assessment indicators," Global Finance Journal, Elsevier, vol. 67(C).
    5. Joy Begley & Sandra L. Chamberlain & Yinghua Li, 2006. "Modeling Goodwill for Banks: A Residual Income Approach with Empirical Tests," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 31-68, March.
    6. Morais, Bernardo & Ormazabal, Gaizka & Peydro, J.L. & Roa, Monica & Sarmiento Paipilla, Miguel, 2020. "Forward Looking Loan Provisions : Credit Supply and Risk-Taking," Other publications TiSEM fe99a48f-f94a-41d8-bf3f-3, Tilburg University, School of Economics and Management.
    7. Matis Dumitru & Bonaci Carmen Giorgiana, 2011. "Recent Developments Of The Financial Reporting Model: Theoretical Studies In Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 629-635, July.
    8. Piotr Bolibok, 2014. "The impact of IFRS on the value relevance of accounting data of banks listed on the Warsaw Stock Exchange," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 3(1), pages 33-43.
    9. Begona Giner & Carmelo Reverte, 1999. "The value relevance of earnings disaggregation provided in the Spanish profit and loss account," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 609-629.
    10. Paul A. Griffin, 1993. "Discussion of “Noisy Accounting Earnings Signals and Earnings Response Coefficients: The Case of Foreign Currency Accountingâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 167-178, September.
    11. Takashi Obinata, 2002. "Concept and Relevance of Income," CIRJE F-Series CIRJE-F-171, CIRJE, Faculty of Economics, University of Tokyo.
    12. Jeffrey Ng & Walid Saffar & Janus Jian Zhang, 2020. "Policy uncertainty and loan loss provisions in the banking industry," Review of Accounting Studies, Springer, vol. 25(2), pages 726-777, June.
    13. Douglas A. Schroeder, 1995. "Evidence On Negative Earnings Response Coefficients," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 22(7), pages 939-959, October.
    14. Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
    15. Edward M. Werner, 2011. "The value relevance of pension accounting information: evidence fromFortune200 firms," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(4), pages 427-458, November.
    16. James A. Ohlson, 1990. "A Synthesis of security valuation theory and the role of dividends, cash flows, and earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 6(2), pages 648-676, March.
    17. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 1998. "Relative valuation roles of equity book value and net income as a function of financial health," Journal of Accounting and Economics, Elsevier, vol. 25(1), pages 1-34, February.
    18. Morris, Richard D. & Kang, Helen & Jie, Jing, 2016. "The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(2), pages 176-190.
    19. Ana Isabel Morais, 2012. "Value relevance of alternative methods of accounting for actuarial gains and losses," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 8(1), pages 69-90.
    20. Emett, Scott A. & Nelson, Mark W., 2017. "Reporting accounting changes and their multi-period effects," Accounting, Organizations and Society, Elsevier, vol. 57(C), pages 52-72.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:jbfnac:v:23:y:1996:i:4:p:513-533. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0306-686X .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.