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Keywords: valuation
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Journal Articles
Accounting Horizons (2020) 34 (3): 23–38.
Published: 01 September 2020
...Kristian D. Allee; Devon Erickson; Adam M. Esplin; Teri Lombardi Yohn SYNOPSIS We provide insights into the inputs and valuation models used by valuation specialists. We survey 172 valuation specialists and conduct several follow-up interviews covering various topics, including the valuation...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2018) 32 (4): 49–58.
Published: 01 December 2018
... performance, i.e., earnings of $4,483. Third, the remaining unexpected components can be characterized as non-recurring items. These disaggregated components are not arbitrary, but rather reflect changes in fair value that are grounded in economic valuation concepts. For example, the $1,111 fair value gain...
Journal Articles
Accounting Horizons (2012) 26 (1): 91–110.
Published: 01 March 2012
... indicate that R&D, especially R&D accumulated over time, not only contributes to the increasing trend of negative-book-value incidences, but also plays an important role in the market's valuation of firms that concurrently report negative earnings and negative book value. Data Availability...