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On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation
16 references·3 citing·33 second hop
On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation (2001)On Comparing Cash Flow and Accrual Accoun…The Role of the Accounting Rate of Return in Financial Statement Analysis (2014)The Role of the Accounting Ra…Financial statement analysis and security valuation (2013)Financial statement analysis …Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model (2001)Reconciling Value Estimates f…Equity Valuation Employing the Ideal versus Ad Hoc Terminal Value Expressions (2001)Equity Valuation Employing th…Reconciling Value Estimates from the Discounted Cash Flow Value Model and the Residual Income Model (2000)Reconciling Value Estimates f…Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates (2000)Comparing the Accuracy and Ex…Asset Valuation and Performance Measurement in a Dynamic Agency Setting (1999)Asset Valuation and Performan…Accrual Accounting and Equity Valuation (1998)Accrual Accounting and Equity…A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model (1998)A Synthesis of Equity Valuati…A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation* (1998)A Comparison of Dividend, Cas…The Dividend Displacement Property and the Substitution of Anticipated Earnings for Dividends in Equity Valuation (1996)The Dividend Displacement Pro…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…Valuation: Measuring and managing the value of companies (1992)Valuation: Measuring and mana…Valuation: Measuring and Managing the Value of Companies. (1991)Valuation: Measuring and Mana…SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS (1982)SOME FORMAL CONNECTIONS BETWE…Equivalence of Ten Different Methods for Valuing Companies by Cash Flow Discounting (2004)Equivalence of Ten Different …An Analysis of Eva and Other Measures of Firm Performance Based on Residual Income (2003)An Analysis of Eva and Other …On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 2001 (2001)On Comparing Residual Income …The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Theory and Measurement of Business Income (1961)Capital markets research in accounting (2001)Does Corporate Social Responsibility Affect the Cost of Capital? (2010)Industry costs of equity (1997)The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications (2000)Valuation Approaches and Metrics: A Survey of the Theory and Evidence (2007)The effects of bonus schemes on accounting decisions (2011)Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise? (2016)Toward an Implied Cost of Capital (2001)Expected EPS and EPS Growth as Determinantsof Value (2005)The cost of capital, corporation finance and the theory of investment (2008)Accounting, evaluation, and economic behavior (1966)Principles of Corporate Finance. (1981)Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective (2001)Corporate Social Responsibility and Firm Value: Disaggregating the Effects on Cash Flow, Risk and Growth (2013)Accounting earnings and cash flows as measures of firm performance (1994)The Use of Valuation Models by UK Investment Analysts (2008)Does Valuation Model Choice Affect Target Price Accuracy? (2009)Equity Asset Valuation (2015)The Cross-Section of Expected Stock Returns (1992)Conservative accounting and equity valuation (2000)Corporate Social and Financial Performance Re-Examined: Industry Effects in a Linear Mixed Model Analysis (2011)Equity Premia as Low as Three Percent? Evidence from Analysts' Earnings Forecasts for Domestic and International Stock Markets (2001)Equity Valuation Using Multiples (2002)Accounting anomalies and fundamental analysis: A review of recent research advances (2010)Transformative capacity: Continual structuring by intertemporal technology transfer (1994)Is performance driven by industry‐or firm‐specific factors? A new look at the evidence (2002)Does Corporate Social Responsibility Influence Firm Performance of Indian Companies? (2010)Combining Earnings and Book Value in Equity Valuation* (1998)Accounting-Based Valuation: Impact on Business Practices and Research (1999)On Accounting-Based Valuation Formulae* (2005)
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References

  • 1995Earnings, Book Values, and Dividends in Equity Valuation*5,061 cited
  • 1992Valuation: Measuring and managing the value of companies2,261 cited
  • 1995Valuation and Clean Surplus Accounting for Operating and Financial Activities*2,224 cited
  • 1991Valuation: Measuring and Managing the Value of Companies.1,382 cited
  • 2013Financial statement analysis and security valuation1,250 cited
  • 2000Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates456 cited
  • 1982SOME FORMAL CONNECTIONS BETWEEN ECONOMIC VALUES AND YIELDS AND ACCOUNTING NUMBERS443 cited
  • 1998A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation*438 cited
  • 2001Reconciling Value Estimates from the Discounted Cash Flow Model and the Residual Income Model240 cited
  • 1998A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model183 cited
  • 1998Accrual Accounting and Equity Valuation104 cited
  • 2001Equity Valuation Employing the Ideal versus Ad Hoc Terminal Value Expressions100 cited
  • 1999Asset Valuation and Performance Measurement in a Dynamic Agency Setting86 cited
  • 2000Reconciling Value Estimates from the Discounted Cash Flow Value Model and the Residual Income Model68 cited

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  • 2014The Role of the Accounting Rate of Return in Financial Statement Analysis50 cited
  • 1996The Dividend Displacement Property and the Substitution of Anticipated Earnings for Dividends in Equity Valuation32 cited
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    • 2001On Comparing Residual Income and Discounted Cash Flow Models of Equity Valuation: A Response to Penman 200130 cited
    • 2004Equivalence of Ten Different Methods for Valuing Companies by Cash Flow Discounting28 cited
    • 2003An Analysis of Eva and Other Measures of Firm Performance Based on Residual Income28 cited