Dirty surplus accounting flows: international evidence
Article Abstract:
Residual income model to examine t he impact of violating dirty surplus accounting practices (clean surplus relationship) on firm's performance in France, Germany, United Kingdom, and United States for the period 1993-2001 is presented .
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
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Predicting firm value: the superiority of q-theory over residual income
Article Abstract:
Dynamic optimization model of managerial choice to examine the superiority of account-based valuation procedure based on q-income over residual income theory is presented.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
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'Equity smirks' and embedded options: the shape of a firm's value function
Article Abstract:
An empirical study on the behavior of firm's equity value from the methodology and assumptions of David Ashton, Terry Cooke, Mark Tippett and Wang Pengguo is examined.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
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