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Accrual accounting and equity valuation

Citations

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Cited by:

  1. James A. Ohlson, 1999. "Discussion of “An Analysis of Historical and Future†Oriented Information in Accounting†Based Security Valuation Modelsâ€," Contemporary Accounting Research, John Wiley & Sons, vol. 16(2), pages 381-384, June.
  2. Madhav V. Rajan & Stefan Reichelstein & Mark T. Soliman, 2007. "Conservatism, growth, and return on investment," Review of Accounting Studies, Springer, vol. 12(2), pages 325-370, September.
  3. Maigoshi, Zaharaddeen Salisu & Latif, Rohaida Abdul & Kamardin, Hasnah, 2018. "Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia," Research in International Business and Finance, Elsevier, vol. 44(C), pages 422-433.
  4. Dmitry Livdan & Alexander Nezlobin, 2017. "Accounting rules, equity valuation, and growth options," Review of Accounting Studies, Springer, vol. 22(3), pages 1122-1155, September.
  5. Kenton K. Yee, 2004. "Forward Versus Trailing Earnings in Equity Valuation," Review of Accounting Studies, Springer, vol. 9(2), pages 301-329, June.
  6. James A. Ohlson, 1999. "On Transitory Earnings," Review of Accounting Studies, Springer, vol. 4(3), pages 145-162, December.
  7. Alexander Nezlobin, 2012. "Accrual Accounting, Informational Sufficiency, and Equity Valuation," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 50(1), pages 233-273, March.
  8. Madhav V. Rajan & Stefan Reichelstein, 2009. "Depreciation Rules and the Relation between Marginal and Historical Cost," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 47(3), pages 823-865, June.
  9. Steven J. Monahan, 2005. "Conservatism, Growth and the Role of Accounting Numbers in the Fundamental Analysis Process," Review of Accounting Studies, Springer, vol. 10(2), pages 227-260, September.
  10. Stephen H. Penman, 2010. "Financial Forecasting, Risk and Valuation: Accounting for the Future," Abacus, Accounting Foundation, University of Sydney, vol. 46(2), pages 211-228, June.
  11. Luc Paugam & Jean‐François Casta & Hervé Stolowy, 2018. "Non‐additivity in Accounting Valuation: Theory and Applications," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 381-416, September.
  12. Peter Easton, 2004. "Discussion of “Forward Versus Trailing Earnings in Equity Valuation”," Review of Accounting Studies, Springer, vol. 9(2), pages 331-336, June.
  13. repec:mth:ijafr8:v:8:y:2018:i:2:p:126-151 is not listed on IDEAS
  14. Penman, Stephen & Zhang, Xiao-Jun, 2020. "A theoretical analysis connecting conservative accounting to the cost of capital," Journal of Accounting and Economics, Elsevier, vol. 69(1).
  15. Matthias Meitner, 2013. "Multi-period Asset Lifetimes and Accounting-based Equity Valuation: Take Care with Constant-growth Terminal Value Models!," Abacus, Accounting Foundation, University of Sydney, vol. 49(3), pages 340-366, September.
  16. Peter Pope & Pengguo Wang, 2003. "Discussion of Positive (Zero) NPV Projects and the Behavior of Residual Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 17-24, January.
  17. Stephen H. Penman, 2009. "Accounting for Intangible Assets: There is Also an Income Statement," Abacus, Accounting Foundation, University of Sydney, vol. 45(3), pages 358-371, September.
  18. Zhang, Xiao-Jun, 2000. "Conservative accounting and equity valuation," Journal of Accounting and Economics, Elsevier, vol. 29(1), pages 125-149, February.
  19. Alain Durré & Pierre Giot, 2007. "An International Analysis of Earnings, Stock Prices and Bond Yields," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(3‐4), pages 613-641, April.
  20. Stephen H. Penman, 2001. "On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation: A Response to Lundholm and O'Keefe (CAR, Summer 2001)," Contemporary Accounting Research, John Wiley & Sons, vol. 18(4), pages 681-692, December.
  21. James A. Ohlson, 2003. "Positive (Zero) NPV Projects and the Behavior of Residual Earnings," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(1‐2), pages 7-16, January.
  22. Rajan, Madhav & Reichelstein, Stefan J. & Soliman, Mark T., 2006. "Conservatism, Growth, and Return on Investment," Research Papers 1956, Stanford University, Graduate School of Business.
  23. Richard Sweeney, 2014. "Equivalent valuations in cash flow and accounting models," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 29-49, January.
  24. John Hughes & Jing Liu & Mingshan Zhang, 2004. "Valuation and Accounting for Inflation and Foreign Exchange," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 42(4), pages 731-754, September.
  25. Alwine Mohnen & Moshe Bareket, 2007. "Performance measurement for investment decisions under capital constraints," Review of Accounting Studies, Springer, vol. 12(1), pages 1-22, March.
  26. Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
  27. Kenton K. Yee, 2007. "Using accounting information for consumption planning and equity valuation," Review of Accounting Studies, Springer, vol. 12(2), pages 227-256, September.
  28. Givoly, Dan & Hayn, Carla, 2000. "The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 287-320, June.
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