Accounting Information and Equity Valuation Theory, Evidence, and Applications /

• Κύριος συγγραφέας: Zhang, Guochang (Συγγραφέας)
• Συγγραφή απο Οργανισμό/Αρχή: SpringerLink (Online service)
• Μορφή: Ηλεκτρονική πηγή Ηλ. βιβλίο
• Γλώσσα: English
• Έκδοση: New York, NY : Springer New York : Imprint: Springer, 2014.
• Σειρά: Springer Series in Accounting Scholarship, 6
• Θέματα: Business.; Accounting.; Bookkeeping.; Finance.; Business and Management.; Accounting/Auditing.; Finance, general.

The purpose of this book is to offer a more systematic and structured treatment of the research on accounting‐based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions...

Πίνακας περιεχομένων:

• Chapter 1 Value Concept and Accounting Measures of Value Generation: The Residual Income Model
• Chapter 2 Mapping Accounting Data to Value via Linear Information Dynamics: the Early Approach
• Chapter 3 Capital Following Profitability: Why the Residual Income Dynamic is Nonlinear
• Chapter 4 A Basic Model of Equity Value: Incorporating Growth and Abandonment Options
• Chapter 5 Testing the Properties of the ROM
• Chapter 6 Casting Theoretical Light on the Empirical Valuation Literature
• Chapter 7 Valuing Multiple-segment Firms: How Segment-level Data are Incrementally Relevant
• Chapter 8 A Valuation-based Theory of Corporate Divestiture: Why Financial Reporting May Fail to Resolve Information Asymmetries
• Chapter 9 Accounting Information and Equity Returns: A Derivative of the Value Function
• Chapter 10 An Evaluation of the Return-Earnings Research
• Chapter 11 Fair Value Accounting and Income Measurement: An Application to Standard Setting
• Chapter 12 Interpreting Financial Information in an Industry Context
• Chapter 13 Limitations and Future Directions.