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The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands

Author

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  • Wang, Y.

    (Tilburg University, Center For Economic Research)

  • Buijink, W.F.J.

    (Tilburg University, Center For Economic Research)

  • Eken Ra, R.C.W.

    (Tilburg University, Center For Economic Research)

Abstract

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Suggested Citation

  • Wang, Y. & Buijink, W.F.J. & Eken Ra, R.C.W., 2003. "The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands," Discussion Paper 2003-63, Tilburg University, Center for Economic Research.
    • Handle: RePEc:tiu:tiucen:7cbb031f-08f3-483a-9e58-3a7461d7cf69
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    File URL: https://pure.uvt.nl/ws/portalfiles/portal/545894/63.pdf
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    References listed on IDEAS

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    1. Lucie Courteau & Jennifer L. Kao & Gordon D. Richardson, 2001. "Equity Valuation Employing the Ideal versus Ad Hoc Terminal Value Expressions," Contemporary Accounting Research, John Wiley & Sons, vol. 18(4), pages 625-661, December.
    2. Easton, Peter D. & Harris, Trevor S. & Ohlson, James A., 1992. "Aggregate accounting earnings can explain most of security returns : The case of long return intervals," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 119-142, August.
    3. Dechow, Patricia M. & Hutton, Amy P. & Sloan, Richard G., 1999. "An empirical assessment of the residual income valuation model1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 1-34, January.
    4. van Lent, L.A.G.M., 1997. "Pressure and politics in financial accounting regulation : The case of the financial conglomerates in the Netherlands," Other publications TiSEM f2d1e299-aaad-460a-abe1-0, Tilburg University, School of Economics and Management.
    5. Dhaliwal, Dan & Subramanyam, K. R. & Trezevant, Robert, 1999. "Is comprehensive income superior to net income as a measure of firm performance?1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 43-67, January.
    6. Martin Walker, 1997. "Clean Surplus Accounting Models and Market-based Accounting Research: A Review," Accounting and Business Research, Taylor & Francis Journals, vol. 27(4), pages 341-355.
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    Cited by:

    1. Francisco Sousa Fernandez & María Mercedes Carro Arana, 2011. "Eps Differences Using Different Earnings Measurement Methods Evidence From Spain," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 69-81.

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