Research on the Effect of Executive Incentive Institutional Innovation on the Cost of Equity—Evidence From Chinese Listed Companies [PDF]
Executive incentive has long been a hot topic among academics and practitioners. With the continuous development of China's manager market, the spirit of innovation and entrepreneurship among executives has exerted a greater influence on corporate ...
Jin Wang, Jie Deng
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Comparative study of Ohlson and cash flow discounting models in the prediction of the stock price
Two models derived from the dividend discount model attracted the attention of researchers: the residual income model (RIM) and the Ohlson model. These models are said to be dualistic since they combine both aspects of the economic and accounting vision. We propose, in our study, to test the performance of the dualistic evaluation model and to show the
Faten Nasfi Salem
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Study on Differences in Correlation between the Accounting Data and Stock Price of China and Thailand base on Ohlson Model [PDF]
Wenyun Zhou, Guihua Lu, Yongling Zhang
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ACCOUNTING VARIABLES AND SHARE PRICE: AN EMPIRICAL STUDY ON QUOTED DEPOSIT MONEY BANKS IN NIGERIA [PDF]
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
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Value Relevance of Financial Reporting: In Pre IFRS, Post IFRS and Transition Regime
The objective of this study is to test the influence of value relevance ofaccounting information (EPS, BV, CF, ROE) on the market share value of non-financial sector of Pakistan Stock Exchange (PSX) listed firms in the Pre & Post IFRS implementation ...
Nabeeha Zulfiqar +4 more
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Value Relevance of ESG Scores: Evidence from European Stock Exchange Markets [PDF]
The research is analyzing the value relevance of other comprehensive income and the environmental, social and governance (ESG) scores in regard to the share price in Europe (Italy, France, Germany and Spain).
Claudia Mihaela Rapan +3 more
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An Investigation and Evaluation of Stock Pricing Models in Tehran Stock Exchange (TSE) [PDF]
It is felt to need wide investigation about financial and accounting subjects with developing of the privatization and tendency to exchange shares and increasing of the number of share holders.
Omid Pourheidari, Ph.D, Amin Akbari
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The study examines the effect of IFRS adoption on the value relevance of accounting information of six (6) out of thirteen (13) listed industrial goods firms in Nigeria for the period of fourteen years (2007-2020); seven (7) years before IFRS adoption ...
Ibrahim Para +4 more
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Earnings surprise and share price of firms in Nigeria
This study examines earnings surprise and share price of firms in Nigeria. It sought to evaluate the impact of earnings surprise in predicting share price of firms.
Sebastine Abhus Ogbaisi +2 more
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The purpose of this study is to examine the moderation effect of the audit committee on the linkages between audit firm size, industry specialization, and the cost of equity capital with firm size and financial leverage as a control variable. This study is one of few that compared the accuracy of Ohlson and Capital Asset Pricing Model in explaining the
Emayanti Christina Hutabarat +2 more
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