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Volumn 38, Issue 2, 2000, Pages 271-295

Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications

(1)  Zhang, Guochang a  

a NONE

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0034257393     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2672934     Document Type: Article
Times cited : (114)

References (17)
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    • Changes in the value-relevance of earnings and book values over the past forty years
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    • Collins, D.1    Maydew, E.2    Weiss, I.3
  • 6
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    • Equity valuation and negative earnings: The role of book value of equity
    • January
    • COLLINS, D.; M. PINCUS; AND H. XIE. "Equity Valuation and Negative Earnings: The role of Book Value of Equity." The Accounting Review (January 1999): 29-61.
    • (1999) The Accounting Review , pp. 29-61
    • Collins, D.1    Pincus, M.2    Xie, H.3
  • 7
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    • Valuation and clean surplus accounting for operating and financial activities
    • Spring
    • FELTHAM, G., AND J. OHLSON. "Valuation and Clean Surplus Accounting for Operating and Financial Activities." Contemporary Accounting Research (Spring 1995): 689-731.
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    • Feltham, G.1    Ohlson, J.2
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    • _. "Uncertainty Resolution and the Theory of Depreciation Measurement." Journal of Accounting Research 34 (Autumm 1996): 209-34.
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  • 9
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    • April
    • _. "Residual Earnings Valuation with Risk and Stochastic Interest Rate." The Accounting Review (April 1999): 165-83.
    • (1999) The Accounting Review , pp. 165-183
  • 10
    • 0033235098 scopus 로고    scopus 로고
    • Have financial statements lost their relevance?
    • Spring
    • FRANCIS, J., AND K. SCHIPPER. "Have Financial Statements Lost Their Relevance?" Journal of Accounting Research 37 (Spring 1999): 319-52.
    • (1999) Journal of Accounting Research , vol.37 , pp. 319-352
    • Francis, J.1    Schipper, K.2
  • 11
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    • A nonlinear model of security price responses to unexpected earnings
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    • FREEMAN, R., AND S. TSE. "A Nonlinear Model of Security Price Responses to Unexpected Earnings." Journal of Accounting Research 30 (Autumm 1992): 185-92.
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  • 12
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    • September
    • HAYN, C. "The Information Content of Losses." Journal of Accounting and Economics 22 (September 1995): 125-53.
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  • 15
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    • Spring
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    • POPE, P., AND M. WALKER. "International Differences in the Timeliness, Conservatism, and Classification of Earnings." Journal of Accounting Research 37 (Supplement 1999): 53-99.
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  • 17
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