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Keywords: real options
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Journal Articles
The Accounting Review (2020) 95 (6): 263–289.
Published: 01 November 2020
...Moritz Hiemann ABSTRACT To explain the empirically documented nonlinear, non-monotonic relationship between earnings and firm value, it suffices to assume that firms continually take profit-maximizing decisions in response to newly arriving investment opportunities. The real options embedded...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (6): 77–101.
Published: 01 November 2017
.... DeFond. May 2015 January 2017 2017 accounting conservatism overconfidence performance real options exploration Under what conditions does accounting conservatism improve corporate performance? One explanation proposed in the literature is that conservatism serves...
Journal Articles
The Accounting Review (2016) 91 (3): 741–766.
Published: 01 May 2016
..., and Stanford University for their helpful comments and suggestions. Editor's note: Accepted by Thomas Hemmer. April 2014 August 2015 2016 investment real options performance evaluation capacity costs hurdle rates The canonical net present value (NPV) rule calls for one...
Journal Articles
The Accounting Review (2015) 90 (5): 1839–1870.
Published: 01 September 2015
...), and the Program for IRTSHUFE. We are solely responsible for any errors in the paper. Editor's note: Accepted by John Harry Evans III. June 2012 January 2015 2015 economic freedom investment flexibility real options equity value Prior...