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Linear Accounting Valuation When Abnormal Earnings Are AR(2)
11 references·7 citing·37 second hop
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this work references cited by second hop

References

  • 1997Industry costs of equity5,793 cited
  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1976The Valuation of Uncertain Income Streams and the Pricing of Options1,620 cited
  • 1999An empirical assessment of the residual income valuation model918 cited
  • 2000Forecasting Profitability and Earnings857 cited
  • 1980The information content of security prices763 cited
  • 1999Equity Valuation and Negative Earnings: The Role of Book Value of Equity745 cited
  • 1999Implementing Residual Income Valuation With Linear Information Dynamics307 cited
  • 1980Information and the Sequential Valuation of Assets in Arbitrage-Free Economies83 cited
  • 1999Multi-Lagged Specification of the Ohlson Model48 cited

Cited by

  • 2011The value relevance of intellectual capital on the firm's market value: an empirical survey on the Italian listed firms57 cited
  • 2009Market value, book value and earnings: is bank efficiency a missing link?49 cited
  • 2013A selective critical review of financial accounting research31 cited
  • 2010Forecasting stock price with the residual income model

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24 cited
  • 2006An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings24 cited
  • 2016Earnings in firm valuation and their value relevance23 cited
  • 2023Profit and viability persistence: Evidence from the Spanish agricultural sector14 cited