Results 161 to 170 of about 795 (212)
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Earned Value and Agile Reporting
AGILE 2006 (AGILE'06), 2006This paper reviews the concepts of earned value management established in traditional project management, and determines whether and how they can be applied to software development projects following an agile methodology. First the origins and concepts of earned value are reviewed, followed by its application in traditional projects.
Anthony Cabri, Mike Griffiths
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The impact of earnings management on the value relevance of earnings
Managerial Auditing Journal, 2017Purpose This paper aims to examine the association between earnings management and the value relevance of earnings (the latter is operationalized by earnings response coefficient). Specifically, this study examines whether opportunistic earnings management has a negative impact on the value relevance of earnings for a sample of firms listed on the ...
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Earnings, earnings growth and value
2006A recent paper by Ohlson and Juettner-Nauroth (2005) develops a model in which a firm's expected earnings and their growth determine its value. At least on its surface, the model appeals because it embeds the core principle used in investment practice and, further, generalizes the Constant Growth model (Gordon and Williams) without restricting the firm'
Ohlson, James, Gao, Zhan
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The Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings
2001This paper investigates the value-relevance of book value, earnings, and management forecasts of earnings in Japan over the past twenty years. Although most value-relevance studies in the U.S. use return and price based models whose theoretical foundations are derived from the Ohlson (1995) linear information model, other information, v, in the Ohlson ...
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2012
In the previous parts of this book, it was assumed that the project has not started yet, and hence, the project was still in the definition and scheduling phase of the project life cycle. From this chapter on, it is assumed that the project has started (execution phase) and that the project is in progress.
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In the previous parts of this book, it was assumed that the project has not started yet, and hence, the project was still in the definition and scheduling phase of the project life cycle. From this chapter on, it is assumed that the project has started (execution phase) and that the project is in progress.
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Earnings Information and the Value in Value Premium
SSRN Electronic Journal, 2012In this paper, we revisit the value premium puzzle and hypothesize that the value premium is driven by the arrival of new information specifically the news in earnings announcements. Consistent with our hypothesis, we find that a portfolio that takes positions among stocks only 5% of the year (the earnings window) contains 13% of the value premium ...
Somnath Das +2 more
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The Relation between Market Values, Earnings Forecasts, and Reported Earnings*
Contemporary Accounting Research, 2000AbstractRecently, much of the research into the relation between market values and accounting numbers has used, or at least made reference to, the residual income model (RIM). Two basic types of empirical research have developed. The “historical” type explores the relation between market values and reported accounting numbers, often using the linear ...
Gerald A. Feltham, Joy Begley
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2011
This chapter contains sections titled: Introduction Requirements Status Early Validation Ways to Accomplish Validation Select a Verification Method for Each Requirement Trace the Requirements to the Verification Document Revised/Recommended Requirements Statuses Discrete Measurement of Requirements ...
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This chapter contains sections titled: Introduction Requirements Status Early Validation Ways to Accomplish Validation Select a Verification Method for Each Requirement Trace the Requirements to the Verification Document Revised/Recommended Requirements Statuses Discrete Measurement of Requirements ...
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Value and Values Discovery in Earnings Calls
SSRN Electronic Journal, 2023Zacharias Sautner +3 more
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