Results 51 to 60 of about 21,735,201 (210)

Valuate Stock Based on Accounting Approach Using Feltham and Ohlson Model

open access: yesApplied Finance and Accounting, 2023
Residual Income Model (RIM) is an accounting approach introduced and used by Feltham and Ohlson to measure firm value using future income based on most current information. The surplus relation applying firm earning and book value is used to forecast with consistent manner.
Hendryan Marudut Tua Purba   +2 more
openaire   +1 more source

Sedimentary records of palaeohydrological variability during the Late Holocene in the Lower Narmada Basin, western India

open access: yesThe Depositional Record, Volume 12, Issue 1, February 2026.
Late Holocene palaeohydrological changes in the lower Narmada Basin, India, revealed using multiproxy analyses of the Orsang River terrace sediments. Distinct depositional phases corresponding to global climatic events were recorded. High‐magnitude floods in the Narmada River during the MWP, and within the tributary Orsang River during DACP and LIA ...
Alpa Sridhar   +9 more
wiley   +1 more source

Biological Flora of Britain and Ireland: Geranium sylvaticum*

open access: yesJournal of Ecology, Volume 114, Issue 2, February 2026.
Geranium sylvaticum is a perennial forb of upland grasslands, woodlands and riverbanks in northern Britain, with scattered native occurrences also in Wales, central England and Northern Ireland. It has an extensive native range in Europe and Asia. The species is gynodioecious, with individual plants typically female or hermaphrodite.
Markus Wagner   +6 more
wiley   +1 more source

Chapter 7 and Chapter 11 Bankruptcy Factors [PDF]

open access: yes, 2019
In light of the Financial Accounting Standards Board’s August 2014 Accounting Standard Update on management Going Concern Statements, research using financial ratios to predict bankruptcy is more relevant than ever. Even though numerous research articles
Barney, Douglas K., Kara, Aycan
core   +1 more source

RELEVANSI NILAI INFORMASI AKUNTANSI DENGAN MODEL VALUASI OHLSON

open access: yesJurnal Ilmiah Akuntansi dan Finansial Indonesia, 2017
Penelitian ini bertujuan menguji pengaruh nilai buku ekuitas dan nilai laba per saham terhadap nilai perusahaan dengan model valuasi Ohlson (1995) dan informasi kondisi laba/rugi perusahaan terhadap relevansi nilai yang terjadi. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2013 ...
openaire   +2 more sources

Labor Productivity, Return Predictability, and Operating Profitability

open access: yesJournal of Business Finance &Accounting, Volume 53, Issue 1, Page 411-434, February 2026.
ABSTRACT Labor productivity plays a crucial role in fundamental analysis, yet its impact on stock market valuation remains relatively unexplored. We show that labor productivity contains value‐relevant information incremental to equity book value and abnormal earnings.
Weimin Liu   +3 more
wiley   +1 more source

The Ohlson Model of Evaluation of Companies:Tutorial for Use [PDF]

open access: yes
The article analyzes the structuring and applicability of the Ohlson Model (OM). The methodology used considered: (i) exploratory research as to the objectives of the study; (ii) bibliographical research as to the procedures applied; and (iii ...
César Medeiros Cupertino   +1 more
core  

Perbandingan Model Kebangkrutan Grover, Springate, Zmijewski dan Ohlson pada Perusahaan Properti dan Real Estate Tahun 2020-2022

open access: yesJIIP - Jurnal Ilmiah Ilmu Pendidikan
Efek pemantauan khusus yang diterbitkan oleh Bursa Efek Indonesia (BEI) menjadi peringatan dini terjadinya kebangkrutan pada perusahaan, sehingga tujuan penelitian ini memprediksi kebangkrutan pada perusahaan yang terdaftar dalam efek pemantauan khusus ...
Charlina Rosenna Haloho, Surya Setyawan
semanticscholar   +1 more source

Supply Chain Configuration Adaptations of Highly‐Polluting Firms in Response to Shocks From Environmental Pressures: Case for Centralization or Diversification?

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 1, Page 1403-1425, January 2026.
ABSTRACT This study examines how environmental regulatory shocks affect the supply chain configuration of highly polluting firms, a relatively understudied area in the sustainable operations literature. Using a panel dataset of Chinese A‐share listed firms from 2009 to 2022, we employ a Difference‐in‐Differences (DID) design to examine the causal ...
Gishan Dissanaike   +3 more
wiley   +1 more source

How does the market price pension accruals? [PDF]

open access: yes, 2007
We use a cross-sectional valuation model that distinguishes between the operating and financial activities of the firm to examine the repercussions of three main alternative measures of pension expense.
Kiosse, Vicky   +2 more
core  

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