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Keywords: valuation
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Journal Articles
The Accounting Review (2021) 96 (6): 303–327.
Published: 01 November 2021
... fundamentals-based expected returns valuation modeling Fundamental analysis uses fundamentals-based ratios to estimate a stock's intrinsic value. The difference between a stock's price and its intrinsic value is assumed to be predictive of the stock's future returns as the price converges...
Journal Articles
The Accounting Review (2020) 95 (6): 263–289.
Published: 01 November 2020
..., and t = 500. Continuous-time stochastic processes are approximated by discrete increments of size 0.01. Data points are averages over intervals of length 0.05. 2020 valuation real options earnings It bears emphasis that what makes the effects of optionality on the earnings-value...
Includes: Supplementary data
Journal Articles
The Accounting Review (2020) 95 (4): 291–311.
Published: 01 July 2020
...Steven E. Kaplan; David G. Kenchington; Brian S. Wenzel ABSTRACT Research documents that firms shift operating expenses into income-decreasing, but not income-increasing, discontinued operations. We argue that valuation considerations explain this asymmetric result, as acquirers are likely...
Journal Articles
The Accounting Review (2020) 95 (4): 263–290.
Published: 01 July 2020
... valuation This paper examines economic consequences of a Securities and Exchange Commission ( SEC 2006 ) regulation that mandated public firms to disclose their governance policies on related-party transactions (RPTs). RPTs represent a transfer of resources, services, or obligations between...
Journal Articles
The Accounting Review (2017) 92 (4): 191–216.
Published: 01 July 2017
...Sunil Dutta; Panos N. Patatoukas ABSTRACT Using a financial reporting and valuation model, we investigate the construct validity of Basu's (1997) asymmetric timeliness (AT) regression coefficient as a measure of conditional conservatism in corporate financial reporting. We predict...
Journal Articles
The Accounting Review (2013) 88 (6): 2117–2143.
Published: 01 November 2013
... valuation external financing Despite a large literature on discretionary accruals and earnings management, there is little analysis of how discretionary accruals impact corporate financial decisions. We hypothesize and test whether a firm's strategic accrual reporting (discretionary...
Journal Articles
The Accounting Review (2012) 87 (4): 1335–1356.
Published: 01 July 2012
... judgments of reliability. Our findings are important because inappropriate assessments of relevance can influence firm valuation. The results are particularly meaningful in the context of fair value because such measurements can vary widely in reliability. JEL Classifications: M41...