Accounting Information and Equity Valuation Theory, Evidence, and Applications /
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...
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| Language: | English |
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New York, NY :
Springer New York : Imprint: Springer,
2014.
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| Edition: | 1st ed. 2014. |
| Series: | Springer Series in Accounting Scholarship,
6 |
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| Online Access: | https://doi.org/10.1007/978-1-4614-8160-7 |
Table of Contents:
- 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.