Discussion of 'Predicting firm value: the superiority of q-theory over residual income' by Miles Gietzmann and Adam Ostaszewski
Article Abstract:
The complexity of dynamic optimization model of managerial choice of Miles Gietzmann and Adam Ostaszewski in their analysis on the superiority of account-based valuation procedure based on q-income over residual income theory is examined.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
Models
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
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Review of 'Dirty surplus accounting flows: international evidence.'
Article Abstract:
The debate on the desirability of dirty surplus accounting practices is examined.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
Product standards, safety, & recalls, Management dynamics, Financial Services, Finance and Insurance, DEPOSITORY INSTITUTIONS, Standards, Management, Financial services industry, Company business management
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
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Subjects list: United Kingdom, Analysis, Accounting, Accounting procedures, Permanent income theory
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