Accounting information and equity valuation [electronic resource] : theory, evidence, and applications
| 000 | 00000nam u2200205 a 4500 | |
| 001 | 000046042388 | |
| 005 | 20200828165335 | |
| 006 | m d | |
| 007 | cr | |
| 008 | 200814s2014 nyua ob 000 0 eng d | |
| 020 | ▼a 9781461481607 | |
| 040 | ▼a 211009 ▼c 211009 ▼d 211009 | |
| 050 | 0 0 | ▼a HF5681.V3 |
| 082 | 0 4 | ▼a 658.15 ▼2 23 |
| 084 | ▼a 658.15 ▼2 DDCK | |
| 090 | ▼a 658.15 | |
| 100 | 1 | ▼a Zhang, Guochang. |
| 245 | 1 0 | ▼a Accounting information and equity valuation ▼h [electronic resource] : ▼b theory, evidence, and applications / ▼c Guochang Zhang. |
| 260 | ▼a New York, NY : ▼b Springer New York : ▼b Imprint: Springer, ▼c 2014. | |
| 300 | ▼a 1 online resource (xxiv, 233 p.) : ▼b ill. | |
| 490 | 1 | ▼a Springer series in accounting scholarship, ▼x 1572-0284 |
| 500 | ▼a Title from e-Book title page. | |
| 504 | ▼a Includes bibliographical references. | |
| 505 | 0 | ▼a 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. |
| 520 | ▼a 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. Since its inception, valuation research in accounting has evolved primarily along an empirically driven path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front. | |
| 530 | ▼a Issued also as a book. | |
| 538 | ▼a Mode of access: World Wide Web. | |
| 650 | 0 | ▼a Business enterprises ▼x Valuation. |
| 650 | 0 | ▼a Managerial accounting. |
| 650 | 0 | ▼a Valuation theory. |
| 650 | 7 | ▼a Business enterprises ▼x Valuation. ▼2 fast. |
| 650 | 7 | ▼a Managerial accounting. ▼2 fast. |
| 650 | 7 | ▼a Valuation theory. ▼2 fast. |
| 830 | 0 | ▼a Springer series in accounting scholarship. |
| 856 | 4 0 | ▼u https://oca.korea.ac.kr/link.n2s?url=http://dx.doi.org/10.1007/978-1-4614-8160-7 |
| 945 | ▼a KLPA | |
| 991 | ▼a E-Book(소장) |
Holdings Information
| No. | Location | Call Number | Accession No. | Availability | Due Date | Make a Reservation | Service |
|---|---|---|---|---|---|---|---|
| No. 1 | Location Main Library/e-Book Collection/ | Call Number CR 658.15 | Accession No. E14031105 | Availability Loan can not(reference room) | Due Date | Make a Reservation | Service |