Results 91 to 100 of about 21,735,201 (210)

A Sum&Discount method for appraising firms:An illustrative example [PDF]

open access: yes
This paper presents a new way of valuing firms and measuring residual income. The method, originally introduced in Magni (2000a, 2000b, 2000c, 2001), is here renamed lost-capital paradigm.
Magni, Carlo Alberto
core   +1 more source

Surfactant protein D is a biomarker of influenza-related pediatric lung injury. [PDF]

open access: yesPediatr Pulmonol, 2022
Chakrabarti A   +16 more
europepmc   +1 more source

The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence [PDF]

open access: yes
This study examines the separate value relevance of earnings, book value and their components in profit and loss-making firms. The investigation take place in a context that both profit and loss-making firms have different features that might affect ...
Akbar, S
core   +1 more source

Probabilistic Business Failure Prediction in Discounted Cash Flow Bond and Equity Valuation [PDF]

open access: yes
The purpose of the paper is to incorporate probabilistic business failure predictions in discounted cash flow (DCF) models for the valuation of company bonds and owners´ equity.
Skogsvik, Kenth
core  

Accounting for stock-based compensation: an extended clean surplus relation [PDF]

open access: yes
Residual income valuation is based on the assumption that the clean surplus relation holds. As pointed out by Ohlson (2000), among others, the standard clean surplus relation is frequently violated.
Hess, Dieter E., Lüders, Erik
core  

"Concept and Relevance of Income" [PDF]

open access: yes
Recently, many people criticize the traditionally accepted principles of realization, matching, and allocation. In addition, the reporting performance project in the International Accounting Standards Board (IASB) is willing to substitute the extant ...
Takashi Obinata
core  

Stock Valuation and Learning about Profitability [PDF]

open access: yes
We develop a simple approach to valuing stocks in the presence of learning about average profitability. The market-to-book ratio (M/B) increases with uncertainty about average profitability, especially for firms that pay no dividends. M/B is predicted to
Lubos Pastor, Pietro Veronesi
core  

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