메뉴 건너뛰기




Volumn 9, Issue 2-3, 2004, Pages 301-329

Forward versus trailing earnings in equity valuation

Author keywords

Accruals; Beliefs; Earnings; Forecasts; Valuation

Indexed keywords


EID: 3843110140     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/b:rast.0000028192.03130.df     Document Type: Conference Paper
Times cited : (12)

References (20)
  • 4
    • 0011536910 scopus 로고
    • Problems and paradoxes in the financial reporting of future events
    • Beaver, W. (1991). "Problems and Paradoxes in the Financial Reporting of Future Events." Accounting Horizons 5, 122-134.
    • (1991) Accounting Horizons , vol.5 , pp. 122-134
    • Beaver, W.1
  • 5
    • 54549127954 scopus 로고    scopus 로고
    • The characteristics and valuation of loss reserves of property casualty insurers
    • Beaver, W. and M. McNichols. (1998). "The Characteristics and Valuation of Loss Reserves of Property Casualty Insurers." Review of Accounting Studies 3, 73-95.
    • (1998) Review of Accounting Studies , vol.3 , pp. 73-95
    • Beaver, W.1    McNichols, M.2
  • 6
    • 0038018039 scopus 로고    scopus 로고
    • The relation between market values, earnings forecasts, and reported earnings
    • Begley, J. and G. Feltham. (2002). "The Relation between Market Values, Earnings Forecasts, and Reported Earnings." Contemporary Accounting Research 19, 1-48.
    • (2002) Contemporary Accounting Research , vol.19 , pp. 1-48
    • Begley, J.1    Feltham, G.2
  • 7
    • 0031287878 scopus 로고    scopus 로고
    • Earnings, adaptation, and equity value
    • Burgstahler, D. and I. Dichev. (1997). "Earnings, Adaptation, and Equity Value." Accounting Review 72, 187-215.
    • (1997) Accounting Review , vol.72 , pp. 187-215
    • Burgstahler, D.1    Dichev, I.2
  • 9
    • 0030305052 scopus 로고    scopus 로고
    • Uncertainty resolution and the theory of depreciation measurement
    • Feltham, G. and J. Ohlson. (1996). "Uncertainty Resolution and the Theory of Depreciation Measurement." Journal of Accounting Research 32, 209-234.
    • (1996) Journal of Accounting Research , vol.32 , pp. 209-234
    • Feltham, G.1    Ohlson, J.2
  • 10
    • 0004296209 scopus 로고    scopus 로고
    • Upper Saddle River, NJ: Prentice Hall
    • Greene, W. (2003). Econometric Analysis. Upper Saddle River, NJ: Prentice Hall.
    • (2003) Econometric Analysis
    • Greene, W.1
  • 11
    • 0036017573 scopus 로고    scopus 로고
    • R&D accounting and the tradeoff between relevance and objectivity
    • Healy, P., S. Myers and C. Howe. (2002). "R&D Accounting and the Tradeoff Between Relevance and Objectivity." Journal of Accounting Research 40, 677-710.
    • (2002) Journal of Accounting Research , vol.40 , pp. 677-710
    • Healy, P.1    Myers, S.2    Howe, C.3
  • 12
    • 3843107422 scopus 로고    scopus 로고
    • Book Value, residual earnings, and equilibrium firm value with asymmetric information
    • Kwon, Y. (2001). "Book Value, Residual Earnings, and Equilibrium Firm Value with Asymmetric Information." Review of Accounting Studies 6, 387-395.
    • (2001) Review of Accounting Studies , vol.6 , pp. 387-395
    • Kwon, Y.1
  • 14
    • 84984183910 scopus 로고
    • The theory of value and earnings, and an introduction to the Ball-Brown analysis
    • Ohlson, J. (1991). "The Theory of Value and Earnings, and an Introduction to the Ball-Brown Analysis." Contemporary Accounting Research 8, 1-19.
    • (1991) Contemporary Accounting Research , vol.8 , pp. 1-19
    • Ohlson, J.1
  • 15
    • 84984180909 scopus 로고
    • Earnings, book values, and dividends in equity accounting
    • Ohlson, J. (1995). "Earnings, Book Values, and Dividends in Equity Accounting." Contemporary Accounting Research 11, 661-687.
    • (1995) Contemporary Accounting Research , vol.11 , pp. 661-687
    • Ohlson, J.1
  • 16
    • 20144364375 scopus 로고    scopus 로고
    • Accrual accounting and equity valuation
    • Ohlson, J. and X.-J. Zhang. (1998). "Accrual Accounting and Equity Valuation." Journal of Accounting Research 36 (Supplement), 85-111.
    • (1998) Journal of Accounting Research , vol.36 , Issue.SUPPL. , pp. 85-111
    • Ohlson, J.1    Zhang, X.-J.2
  • 18
    • 0001243028 scopus 로고    scopus 로고
    • Comparison of dividend, cash flow, and earnings approaches to equity valuation
    • Penman, S. and T. Sougiannis. (1998). "Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation." Contemporary Accounting Research 15, 343-383.
    • (1998) Contemporary Accounting Research , vol.15 , pp. 343-383
    • Penman, S.1    Sougiannis, T.2
  • 20
    • 85087222465 scopus 로고    scopus 로고
    • Perspectives: Combining value estimates to increase accuracy
    • 2004 May/June
    • Yee, K. (2004). "Perspectives: Combining Value Estimates to Increase Accuracy." Financial Analysts Journal, 2004 May/June.
    • (2004) Financial Analysts Journal
    • Yee, K.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.