Accounting Valuation and Cost of Equity Capital Dynamics.
This paper provides a selective survey of Ohlson and Vuolteenaho-type accounting valuation models. The focus is on the valuation, return, and cost of capital dynamics of these models. Emphasis is placed primarily on variations of these models that incorporate risk aversion, parameter uncertainty, an...
| Publicado en: | Abacus Vol. 52; no. 1; pp. 5 - 26 |
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| Formato: | Artículo |
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Wiley-Blackwell
Mar2016
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=114604185&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 114604185 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Mar2016 vid: 52 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 114604185 10.1111/abac.12070 ppf: 5 ppct: 21 formats: fmt: @attributes: type: P size: 200KB tig: atl: Accounting Valuation and Cost of Equity Capital Dynamics. aug: au: Callen, Jeffrey L. affil: Rotman School of Management, University of Toronto, Canada su: Accounting Capital costs Valuation Business Rate of return sug: subj: Accounting Capital costs Valuation Business Rate of return keyword: Accounting dynamics Cost of equity ab: This paper provides a selective survey of Ohlson and Vuolteenaho-type accounting valuation models. The focus is on the valuation, return, and cost of capital dynamics of these models. Emphasis is placed primarily on variations of these models that incorporate risk aversion, parameter uncertainty, and/or time-varying costs of equity. Empirical papers that address the dynamics of these models are also surveyed. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2016 holdings: @attributes: islocal: N |
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