An empirical assessment of the residual income valuation model

Article Abstract:

A new computation model for assessing residual income valuation has been found to be merely reflective of the existing dividend-discounting formula. The model proposed by Ohlson (1995) is believed to be redundant and does not provide new information on the properties of accounting numbers. It has been noted that the conclusions leading to Ohlson's model might have been from the economic implications of current information dynamics on predicted future residual income.

Income Accounting, Research, Models, Valuation, Income forecasting

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Accrual reliability, earnings persistence and stock prices

Article Abstract:

A model which shows the less reliable accruals lead to lower earnings persistence. The model is developed by extending the work of Sloan (1996. The Accounting Review 71, 289) which links the accrual reliability to earnings persistence is presented.

Corporate Profits, Accrual Accounting, Analysis, Profit, Profits, Accrual basis accounting

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