Results 61 to 70 of about 21,735,201 (210)

The Swedish Penal Code of 1965 [PDF]

open access: yes, 1968
Colombo City is the commercial capital of Sri Lanka with an estimated resident population of over 750,000 spread over 3741 hectares (ha) and has a population density over 1188 per ha.
Panagoda Arachchige Kumara, Omalaka Danushka   +1 more
core   +2 more sources

Managerial Compensation, Bonus Banks, and Long‐Term Orientation

open access: yesManagerial and Decision Economics, Volume 47, Issue 1, Page 143-164, January 2026.
ABSTRACT Bonus banks are multiyear performance plans for deferring bonus payments and enhancing pay‐for‐performance by facilitating downward corrections of bonuses. These compensation schemes have become widely accepted among practitioners and regulators in recent years with the aim to reduce managerial short‐termism.
Wolfgang Schultze   +3 more
wiley   +1 more source

Comparison of the Ohlson and Feltham-Ohlson models for equity valuation: evidence from the British telecommunications sector

open access: yesInternational Journal of Financial Services Management, 2012
Ohlson (1995) and Feltham and Ohlson (1995) provide a consistent framework for the valuation of accounting numbers, the latter capturing different properties of operating and financial assets. We test the empirical validity of these valuation models for the telecommunications sector of the British equity market using panel data techniques.
openaire   +1 more source

Valuation Errors Caused by Conservative Accounting in Residual Income and Abnormal Earnings Growth Valuation Models [PDF]

open access: yes
The impact of conservative accounting in residual income valuation (RIV) and abnormal earnings growth (AEG) valuation modeling is investigated in this paper.
Juettner-Nauroth, Beate, Skogsvik, Kenth
core  

Ohlson model by panel cointegration with Mexican data

open access: yesContaduría y Administración, 2010
In this study we use cointegration methods to investigate the relationship between the variables of the Ohlson model (stock price, earnings per share and book value) with panel data. The cointegration tests were applied at individual and group level (by all firms, and by sectors).
Arturo Lorenzo Valdés   +1 more
openaire   +2 more sources

O modelo Ohlson de avaliação de empresas : tutorial para utilização [PDF]

open access: yes, 2006
O artigo analisa a estruturação e aplicabilidade do modelo de Ohlson (MO). A metodologia utilizada contemplou: (i) pesquisa exploratória, quanto aos objetivos do estudo; (ii) pesquisa bibliográfica, quanto aos procedimentos aplicados; e (iii) pesquisa ...
Cupertino, César Medeiros   +1 more
core  

Terrestrial camera traps: essential tool for the detection and future monitoring of the Critically Endangered Sira curassow Pauxi koepckeae [PDF]

open access: yes, 2017
The only known population of Sira curassow Pauxi koepckeae resides within the Sira Communal Reserve, a chain of isolated and high-elevation outcrops of the Peruvian Andes.
Beirne, Christopher   +3 more
core   +2 more sources

Pengaruh Corporate Governance dalam Memprediksi Biaya Ekuitas dengan Pendekatan Model Ohlson

open access: yesEl Barka: Journal of Islamic Economics and Business, 2019
Abstract: Cost of equity a concept of cost in determining the real cost that must be borne by the company to obtain funds from a source or use of capital from each source of funds, then determine the average cost of capital of all funds used by the company. The method used in the measurement of equity costs is the Ohlson model.
Muhammad Rivandi, Marlina Marlina
openaire   +3 more sources

The Abnormal Earnings Growth Model: Applicability and Applications [PDF]

open access: yes
We investigate a disaggregated version of the abnormal earnings growth (AEG) model of Ohlson and Juettner-Nauroth (2005). The value of the firm then becomes discounted free cash flows minus initial debt.
Jennergren, L. Peter, Skogsvik, Kenth
core  

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

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. This model is trying to determine the intrinsic value of company using their book value.
Farzaneh Nassirzadeh, Farhad Karimipour
openaire   +2 more sources

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