This paper provides an empirical test of the Linear Information Dynamics underlying Feltham and Ohlson’s [1995] approach to firm valuation based on accounting numbers. Results of a time-series analysis of prices, earnings and book values of a sample of Spanish listed companies reveal that there is a consistent basis to claim that Feltham and Ohlson’s valuation model is not valid in practice
En este trabajo se estudia, utilizando datos españoles, el comportamiento empírico de diversos model...
Altman’s 1968 discriminant model has been presented as a useful prediction tool for the two years pr...
[SPA] El objetivo de la tesis es analizar la utilidad de la información financiera (datos contables ...
This paper provides an empirical test of the Linear Information Dynamics underlying Ohlson's (1995) ...
Esta tesis contrasta empíricamente los modelos Feltham-Ohlson, diferenciando entre empresas que pre...
Neste trabalho, analisa-se a relevância das informações contábeis, em especial o valor do patrimônio...
In this paper we propose a model to estimate the expected abnormal earnings required by the linear i...
Capital markets accounting research has recently redirected its interest towards valuation models. D...
La línea de investigación basada en la relevancia del valor de los datos contables respecto al preci...
This paper makes a theoretical revision of the Ohlson (1995) model, one of the works that has had gr...
En este trabajo se muestra que la relevancia de la información financiera, medida por el coeficiente...
In this paper we propose a model to estimate the expected abnormal earnings required by the linear i...
ResumenEn este trabajo se muestra que la relevancia de la información financiera, medida por el coef...
Dentro do contexto controverso de comparações entre modelos de valuation, o presente trabalho invest...
Dentro do contexto controverso de comparações entre modelos de valuation, o presente trabalho invest...
En este trabajo se estudia, utilizando datos españoles, el comportamiento empírico de diversos model...
Altman’s 1968 discriminant model has been presented as a useful prediction tool for the two years pr...
[SPA] El objetivo de la tesis es analizar la utilidad de la información financiera (datos contables ...
This paper provides an empirical test of the Linear Information Dynamics underlying Ohlson's (1995) ...
Esta tesis contrasta empíricamente los modelos Feltham-Ohlson, diferenciando entre empresas que pre...
Neste trabalho, analisa-se a relevância das informações contábeis, em especial o valor do patrimônio...
In this paper we propose a model to estimate the expected abnormal earnings required by the linear i...
Capital markets accounting research has recently redirected its interest towards valuation models. D...
La línea de investigación basada en la relevancia del valor de los datos contables respecto al preci...
This paper makes a theoretical revision of the Ohlson (1995) model, one of the works that has had gr...
En este trabajo se muestra que la relevancia de la información financiera, medida por el coeficiente...
In this paper we propose a model to estimate the expected abnormal earnings required by the linear i...
ResumenEn este trabajo se muestra que la relevancia de la información financiera, medida por el coef...
Dentro do contexto controverso de comparações entre modelos de valuation, o presente trabalho invest...
Dentro do contexto controverso de comparações entre modelos de valuation, o presente trabalho invest...
En este trabajo se estudia, utilizando datos españoles, el comportamiento empírico de diversos model...
Altman’s 1968 discriminant model has been presented as a useful prediction tool for the two years pr...
[SPA] El objetivo de la tesis es analizar la utilidad de la información financiera (datos contables ...