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...

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Detalles Bibliográficos
Publicado en:Abacus Vol. 52; no. 1; pp. 5 - 26
Autor principal: Callen, Jeffrey L.
Formato: Artículo
Publicado: Wiley-Blackwell Mar2016
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Acceso en línea:Ver este registro en EBSCOhost