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Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework
16 references·1 citing·27 second hop
Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework (2012)Information dynamics, dividend displaceme…Financial statement analysis and security valuation (2013)Financial statement analysis …Clean Surplus (2013)Clean SurplusOn the Balance Sheet-Based Model of Financial Reporting (2008)On the Balance Sheet-Based Mo…Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View (2008)Fair Value and the IASB/FASB …Financial reporting quality: is fair value a plus or a minus? (2007)Financial reporting quality: …On Accounting-Based Valuation Formulae* (2005)On Accounting-Based Valuation…Expected EPS and EPS Growth as Determinantsof Value (2005)Expected EPS and EPS Growth a…Earnings Components, Accounting Bias and Equity Valuation (2005)Earnings Components, Accounti…Discussion of “On Accounting-Based Valuation Formulae” and “Expected EPS and EPS Growthas Determinants of Value” (2005)Discussion of “On Accounting-…On Transitory Earnings (1999)On Transitory EarningsUncertainty Resolution and the Theory of Depreciation Measurement (1996)Uncertainty Resolution and th…Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Valuation and Clean Surplus A…Earnings, Book Values, and Dividends in Equity Valuation* (1995)Earnings, Book Values, and Di…SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS (1982)SOME FORMAL CONNECTIONS BETWE…The Theory and Measurement of Business Income (1961)The Theory and Measurement of…Dividend Policy, Growth, and the Valuation of Shares (1961)Dividend Policy, Growth, and …Dividend Irrelevance and Accounting Models of Value (2013)Dividend Irrelevance and Acco…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Perspectives on Recent Capital Market Research (2002)The Market Valuation of Environmental Capital Expenditures by Pulp and Paper Companies (2004)Principles of Corporate Finance. (1981)Disclosure level and the cost of equity capital. (1997)PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)The Valuation of Uncertain Income Streams and the Pricing of Options (1976)An introduction to corporate accounting standards (1940)Marking‐to‐Market: Panacea or Pandora's Box? (2008)Fair value accounting, financial economics and the transformation of reliability (2010)Financialisation and the Conceptual Framework (2012)Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption (2015)DISTRIBUTION OF INCOMES OF CORPORATIONS AMONG DIVIDENDS, RETAINED EARNINGS AND TAXES (1956)The Behavior of Stock-Market Prices (1965)The Pricing of Options and Corporate Liabilities (1973)Determinants of corporate borrowing (1977)Toward an Implied Cost of Capital (2001)The cost of capital, corporation finance and the theory of investment (2008)Accounting, evaluation, and economic behavior (1966)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Equity Valuation Using Multiples (2002)Do investors overvalue firms with bloated balance sheets? (2004)Accounting for intangibles – a critical review of policy recommendations (2008)Implications for GAAP from an analysis of positive research in accounting (2010)Capital markets research in accounting (2001)
this work references cited by second hop

References

  • 1961Dividend Policy, Growth, and the Valuation of Shares6,554 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
  • 2005Expected EPS and EPS Growth as Determinantsof Value1,414 cited
  • 2013Financial statement analysis and security valuation1,293 cited
  • 1961The Theory and Measurement of Business Income970 cited
  • 1996Uncertainty Resolution and the Theory of Depreciation Measurement459 cited
  • 1982SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS443 cited
  • 2007Financial reporting quality: is fair value a plus or a minus?419 cited
  • 2008Fair Value and the IASB/FASB Conceptual Framework Project: An Alternative View317 cited
  • 1999On Transitory Earnings266 cited
  • 2005On Accounting-Based Valuation Formulae*167 cited
  • 2008On the Balance Sheet-Based Model of Financial Reporting151 cited
  • 2005Earnings Components, Accounting Bias and Equity Valuation87 cited
  • 2005Discussion of “On Accounting-Based Valuation Formulae” and “Expected EPS and EPS Growthas Determinants of Value”79 cited

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  • 2013Clean Surplus69 cited
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    • 2013Dividend Irrelevance and Accounting Models of Value23 cited