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Dirty surplus accounting flows: international evidence

Article Abstract:

Residual income model to examine t he impact of violating dirty surplus accounting practices (clean surplus relationship) on firm's performance in France, Germany, United Kingdom, and United States for the period 1993-2001 is presented .

Author: Young, Steven, O'Hanlon, John, Isidro, Helena
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
Europe, Product standards, safety, & recalls, Standards, Comparative analysis

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Predicting firm value: the superiority of q-theory over residual income

Article Abstract:

Dynamic optimization model of managerial choice to examine the superiority of account-based valuation procedure based on q-income over residual income theory is presented.

Author: Gietzmann, Miles B., Ostaszewski, Adam
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
United Kingdom

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'Equity smirks' and embedded options: the shape of a firm's value function

Article Abstract:

An empirical study on the behavior of firm's equity value from the methodology and assumptions of David Ashton, Terry Cooke, Mark Tippett and Wang Pengguo is examined.

Author: Ostaszewski, Adam J.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2004
Dividends, Dividend Policy, Economic aspects, Equity (Finance), Company dividends

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Subjects list: Models, United States, Management, Financial services industry, Financial services, Accounting, Company business management, Accounting procedures, Permanent income theory, Analysis
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