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Volumn 30, Issue 4, 2000, Pages 299-306

FRS3 earnings, Headline earnings, and accounting-based valuation models

Author keywords

[No Author keywords available]

Indexed keywords


EID: 13644282372     PISSN: 00014788     EISSN: None     Source Type: Journal    
DOI: 10.1080/00014788.2000.9728947     Document Type: Article
Times cited : (20)

References (16)
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    • New York: John Wiley & Sons Inc
    • Belsley, D., Kuh, E. and Welsch, R. (1980). 'Regression Diagnostics: Identifying Influential Data and Sources of Collinearity'. Chapter 2 of 'Detecting Influential Observations and Outliers'. New York: John Wiley & Sons Inc.
    • (1980) of 'Detecting Influential Observations and Outliers
    • Belsley, D.1    Kuh, E.2    Welsch, R.3
  • 3
    • 0031498152 scopus 로고    scopus 로고
    • Changes in the value-relevance of earnings and, book values over the past forty years
    • Collins, D., Maydew, E. and Weiss, I. (1997). 'Changes in the value-relevance of earnings and, book values over the past forty years'. Journal of Accounting and Economics, 24: 39-67.
    • (1997) Journal of Accounting and Economics , vol.24 , pp. 39-67
    • Collins, D.1    Maydew, E.2    Weiss, I.3
  • 4
    • 85038672657 scopus 로고    scopus 로고
    • Davies, M., Paterson, R., and Wilson, A. (1997). 'UK GAAP' (5th Ed). Ernst & Young. London: Macmillan Reference Ltd.
    • Davies, M., Paterson, R., and Wilson, A. (1997). 'UK GAAP' (5th Ed). Ernst & Young. London: Macmillan Reference Ltd.
  • 5
    • 0001236896 scopus 로고    scopus 로고
    • UK evidence on the market valuation of research and development expenditures
    • Green, J., Stark, A. and Thomas, H. (1996). 'UK evidence on the market valuation of research and development expenditures'. Journal of Business Finance and Accounting, 23: 191-216.
    • (1996) Journal of Business Finance and Accounting , vol.23 , pp. 191-216
    • Green, J.1    Stark, A.2    Thomas, H.3
  • 7
    • 58149210589 scopus 로고
    • The information content of losses
    • Hayn, C. (1995). 'The information content of losses'. Journal of Accounting and Economics, 20: 125-153.
    • (1995) Journal of Accounting and Economics , vol.20 , pp. 125-153
    • Hayn, C.1
  • 8
    • 77449113105 scopus 로고
    • FRS3: The story continues
    • December
    • Holgate, P. and Roberts, H. (1994). 'FRS3: the story continues'. Accountancy, (December): 142-143.
    • (1994) Accountancy , pp. 142-143
    • Holgate, P.1    Roberts, H.2
  • 10
    • 0003588493 scopus 로고
    • 2nd Ed. New York: Macmillan Publishing Company
    • Maddala, G. (1992). 'Introduction to Econometrics'. 2nd Ed. New York: Macmillan Publishing Company.
    • (1992) Introduction to Econometrics
    • Maddala, G.1
  • 12
    • 84984180909 scopus 로고
    • Earnings, book value, and dividends in equity valuation
    • Ohlson, J. (1995). 'Earnings, book value, and dividends in equity valuation'. Contemporary Accounting Research, 11: 661-688.
    • (1995) Contemporary Accounting Research , vol.11 , pp. 661-688
    • Ohlson, J.1
  • 13
    • 0010209122 scopus 로고    scopus 로고
    • The impact of dividends, debt and investment on valuation models
    • Rees, W. (1997). 'The impact of dividends, debt and investment on valuation models'. Journal of Business Finance and Accounting, 24: 1,111-1,140.
    • (1997) Journal of Business Finance and Accounting , vol.24
    • Rees, W.1
  • 14
    • 0010085554 scopus 로고    scopus 로고
    • Linear information dynamics, dividend irrelevance, corporate valuation and the clean surplus relationship
    • Stark, A. (1997). 'Linear information dynamics, dividend irrelevance, corporate valuation and the clean surplus relationship'. Accounting and Business Research, 27: 219-228.
    • (1997) Accounting and Business Research , vol.27 , pp. 219-228
    • Stark, A.1
  • 15
    • 9444262186 scopus 로고    scopus 로고
    • Discussion of the impact of dividends, debt and investment on valuation models
    • Strong, N. (1997). 'Discussion of the impact of dividends, debt and investment on valuation models'. Journal of Business Finance and Accounting, 24: 1,141-1,145.
    • (1997) Journal of Business Finance and Accounting , vol.24
    • Strong, N.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.