Results 1 to 10 of about 13,797,932 (205)

The Role of Assumptions in Ohlson Model Performance: Lessons for Improving Equity-Value Modeling [PDF]

open access: yesMathematics, 2021
In this paper, we test whether the short-run econometric conditions for the basic assumptions of the Ohlson valuation model hold, and then we relate these results with the fulfillment of the short-run econometric conditions for this model to be effective.
Olga Fullana   +2 more
doaj   +7 more sources

Prediksi Harga Saham Menggunakan Model Valuasi Teori Surplus Bersih Berdasarkan Pendekatan Ohlson [PDF]

open access: yesAkrual: Jurnal Akuntansi, 2010
The aim of empirical research is continouing study about clean-surplus theory contributed to valuing firm that listed  in Indonesian capital marked. Ohlson (1995) had resolved final counts by assuming that abnormal earning have a regressing time could be
Sarah Yuliarini
doaj   +2 more sources

Efficiency of the Feltham-Ohlson (1995) Model in Tehran Stock Exchange [PDF]

open access: yesمجله دانش حسابداری, 2011
This study seeks to examine efficiency of Feltham- Ohlsen (1995) valuation model in the Tehran Stock Exchange and is trying to identify relation between intrinsic company value and return.
Farzaneh Nassirzadeh, Farhad Karimipour
doaj   +2 more sources

ACCOUNTING VARIABLES AND SHARE PRICE: AN EMPIRICAL STUDY ON QUOTED DEPOSIT MONEY BANKS IN NIGERIA [PDF]

open access: yesBusiness Excellence and Management, 2023
Share price shows the strength of a business enterprise in the stock market and reflects investors’ perception to earn income in the future. Accounting variables have an impact on share price, however studies on accounting variables and share price have ...
Peter Sunday DARAMOLA, Tunji SIYANBOLA
doaj   +1 more source

Comparing the Accuracy of Ohlson and Piotroski Models in Explanation Stock Prices Changes in Tehran Stock Exchange [PDF]

open access: yesمدلسازی اقتصادسنجی, 2018
Stock valuation using valid scientific methods will lead to optimal investment decisions and optimal allocation of capital resources. Therefore, in order to encourage investors to invest more in financial markets, continuous pricing models should be ...
Gholamhosein Golarzi, Mahmoud Yaghoubi
doaj   +1 more source

The influence of mandatory adoption of IFRS in Argentina on value relevance of accounting information

open access: yesJournal of Applied Economics, 2021
This study investigates the effect of mandatory adoption of International Financial Reporting Standards (IFRS) on the value relevance of accounting information in Argentina, which originated via the regulation that required all public non-financial ...
Florencia Roca
doaj   +1 more source

Predictive potential and risks of selected bankruptcy prediction models in the Slovak business environment

open access: yesJournal of Business Economics and Management, 2017
In our study, we focused on the assessment of four bankruptcy prediction models, to figure out which model is most appropriate in the conditions of the Slovak business environment.
Beata Gavurova   +3 more
doaj   +1 more source

The Relationship between Earnings Quality and Insolvency Risk [PDF]

open access: yesراهبرد مدیریت مالی, 2015
The main purpose of the present study is to investigate the relationship between earnings quality and insolvency risk of the listed companies in Tehran Stock Exchange.
Mahdi Salehi, Hamid Bazrgar
doaj   +1 more source

Analysis of The Potential Bankruptcy of Beginning Entrepreneurs Using The Altman Z-Score, SpringateOhlson, Grover, and Zmijewski Methods In The Middle Of The Covid-19 Pandemic

open access: yesJurnal Ilmu Sosial Mamangan, 2022
This study uses the Altman Z Score, Springate, Ohlson, Grover, and Zmijewski methods to measure the potential for bankruptcy for Aceh beginner entrepreneurs registered with the Cooperatives, Small and Medium Enterprises Office in 2022.
Teuku Isnaini   +2 more
doaj   +1 more source

Value Relevance of Cash Flow Statements in Syrian Banks: Evidence from the Damascus Securities Exchange [PDF]

open access: yesInternational Journal of Management, Accounting and Economics
This study investigates whether the cash flow statements of banks provide valuable insights for Syrian investors. Using Ohlson's (1995) theoretical framework, which links stock prices to the book value of equity, earnings, and cash flow elements, the ...
Haidar Haidar
doaj   +1 more source

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