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Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective

Citations

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Cited by:

  1. Gordon Richardson & Surjit Tinaikar, 2004. "Accounting based valuation models: what have we learned?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 44(2), pages 223-255, July.
  2. Dhiaa Shamki, 2012. "Impact of Non Accounting Information on The Value Relevance of Accounting Information: The Case of Jordan," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 2(1), pages 9-24, February.
  3. Akbar, Saeed & Shah, Syed Zulfiqar Ali & Stark, Andrew W., 2011. "The value relevance of cash flows, current accruals, and non-current accruals in the UK," International Review of Financial Analysis, Elsevier, vol. 20(5), pages 311-319.
  4. Easterday, Kathryn E. & Sen, Pradyot K., 2016. "Is the January effect rational? Insights from the accounting valuation model," The Quarterly Review of Economics and Finance, Elsevier, vol. 59(C), pages 168-185.
  5. Fei Xu & Mian Yang & Qiangyi Li & Xiaolei Yang, 2020. "Long‐term economic consequences of corporate environmental responsibility: Evidence from heavily polluting listed companies in China," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2251-2264, September.
  6. Denise A. Jones, 2018. "Using real options theory to explain patterns in the valuation of research and development expenditures," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 575-593, October.
  7. Xu, Wenhao & Chen, Taoqin, 2024. "Mutual fund value creation: Insights from the residual income model," Finance Research Letters, Elsevier, vol. 62(PB).
  8. Christian Blecher, 2019. "The influence of uncertainty on the standard-setting decision between fair value and historical cost accounting under asymmetric information," Review of Quantitative Finance and Accounting, Springer, vol. 53(1), pages 47-72, July.
  9. Luciana Spica Almilia, 2011. "Value Relevance Of Accounting Information Using An Error Correction Model," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 119-131.
  10. Vincent Chen & Samuel Tiras, 2015. "‘Other information’ as an explanatory factor for the opposite market reactions to earnings surprises," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 757-784, November.
  11. Silvia Angilella & Daniele Morelli, 2021. "Are the stock prices influenced by the publication of the annual financial statements? Evidence from the Dow Jones Industrial Average," Operational Research, Springer, vol. 21(2), pages 1031-1040, June.
  12. I-Cheng Yeh & Che-hui Lien, 2017. "Growth and value hybrid valuation model based on mean reversion," Applied Economics, Taylor & Francis Journals, vol. 49(50), pages 5092-5116, October.
  13. Emanuel Bagna & Giuseppe Di Martino & Davide Rossi, 2014. "An anatomy of the Level 3 fair-value hierarchy discount," DEM Working Papers Series 065, University of Pavia, Department of Economics and Management.
  14. Bård Misund, 2016. "Vertical integration and value-relevance: Empirical evidence from oil and gas producers," Cogent Economics & Finance, Taylor & Francis Journals, vol. 4(1), pages 1264107-126, December.
  15. César Medeiros Cupertino & Paulo Roberto Barbosa Lustosa, 2004. "The Ohlson Model of Evaluation of Companies: Tutorial for Use," Brazilian Business Review, Fucape Business School, vol. 1(1), pages 1-16, January.
  16. Ozili, P K, 2016. "Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction," MPRA Paper 73905, University Library of Munich, Germany.
  17. Gishan Dissanaike & Kim†Hwa Lim, 2010. "The Sophisticated and the Simple: the Profitability of Contrarian Strategies," European Financial Management, European Financial Management Association, vol. 16(2), pages 229-255, March.
  18. Maria del Mar Miralles‐Quiros & Jose Luis Miralles‐Quiros & Irene Guia Arraiano, 2017. "Are Firms that Contribute to Sustainable Development Valued by Investors?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(1), pages 71-84, January.
  19. Norio Kitagawa & Akinobu Shuto, 2013. "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series DP2013-30, Research Institute for Economics & Business Administration, Kobe University.
  20. Simone Pizzi, 2018. "The Relationship between Non-financial Reporting, Environmental Strategies and Financial Performance. Empirical Evidence from Milano Stock Exchange," Administrative Sciences, MDPI, vol. 8(4), pages 1-9, November.
  21. Heidi Vander Bauwhede & Philippe Van Cauwenberge, 2022. "Determinants and Value Relevance of Voluntary Assurance of Sustainability Reports in a Mandatory Reporting Context: Evidence from Europe," Sustainability, MDPI, vol. 14(15), pages 1-14, August.
  22. Emanuel Bagna, 2021. "Is There Any Value in the Banks Brand?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(12), pages 261-261, July.
  23. Jean‐Michel Sahut & Sandrine Boulerne & Frédéric Teulon, 2011. "Do IFRS provide better information about intangibles in Europe?," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 10(3), pages 267-290, August.
  24. Begoña Giner & Raul Iñiguez, 2006. "An empirical assessment of the Feltham-Ohlson models considering the sign of abnormal earnings," Accounting and Business Research, Taylor & Francis Journals, vol. 36(3), pages 169-190.
  25. Misund, Bård & Osmundsen, Petter, 2015. "The Value Relevance of Accounting Figures in the Oil & Gas Industry: Cash Flow or Accruals?," UiS Working Papers in Economics and Finance 2015/19, University of Stavanger.
  26. Yun Shen & Andrew W. Stark, 2013. "Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models," Accounting and Business Research, Taylor & Francis Journals, vol. 43(6), pages 660-682, December.
  27. Saeed Akbar & Andrew W. Stark, 2003. "Deflators, Net Shareholder Cash Flows, Dividends, Capital Contributions and Estimated Models of Corporate Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(9‐10), pages 1211-1233, December.
  28. Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2022. "Does IFRS information on tax loss carryforwards and negative performance improve predictions of earnings and cash flows?," arqus Discussion Papers in Quantitative Tax Research 276, arqus - Arbeitskreis Quantitative Steuerlehre.
  29. Soenke Sievers & Christopher F. Mokwa & Georg Keienburg, 2012. "The Relevance of Financial versus Non-Financial Information for the Valuation of Venture Capital-Backed Firms," European Accounting Review, Taylor & Francis Journals, vol. 22(3), pages 467-511, September.
  30. Zhao, Chencheng & Yuan, Xianghui & Long, Jun & Jin, Liwei & Guan, Bowen, 2023. "Financial indicators analysis using machine learning: Evidence from Chinese stock market," Finance Research Letters, Elsevier, vol. 58(PD).
  31. Richard Sweeney, 2014. "Equivalent valuations in cash flow and accounting models," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 29-49, January.
  32. repec:cfi:fseres:cf367 is not listed on IDEAS
  33. John R. M. Hand & Wayne R. Landsman, 2005. "The Pricing of Dividends in Equity Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3‐4), pages 435-469, April.
  34. Saeed Akbar & Andrew W. Stark, 2003. "Deflators, Net Shareholder Cash Flows, Dividends, Capital Contributions and Estimated Models of Corporate Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 30(9-10), pages 1211-1233.
  35. Ruey S. Tsay & Yi-Mien Lin & Hsiao-Wen Wang, 2009. "Residual income, non-earnings information, and information content," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 28(6), pages 487-511.
  36. William Rees, 2005. ""Discussion of" The Pricing of Dividends in Equity Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3-4), pages 471-485.
  37. Dhiaa Shamki, 2012. "Impact of Non Accounting Information on The Value Relevance of Accounting Information: The Case of Jordan," International Journal of Business and Social Research, LAR Center Press, vol. 2(1), pages 9-24, February.
  38. Sommer Friedrich & Rose Christian & Wöhrmann Arnt, 2014. "Negative Value Indicators in Relative Valuation – An Empirical Perspective," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 9(1), pages 23-54, January.
  39. Schaberl, Philipp D., 2016. "Beyond accounting and back: An empirical examination of the relative relevance of earnings and “other” information," Advances in accounting, Elsevier, vol. 35(C), pages 98-113.
  40. Iris Bergmann & Wolfgang Schultze, 2018. "Accounting based valuation: a simultaneous equations model for forecasting earnings to proxy for ‘other information’," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1057-1091, May.
  41. Federica Ricci & Vincenzo Scafarto & Salvatore Ferri & Teresa Riso, 2020. "Management control systems in the knowledge economy: Assessing the role of intellectual capital in," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(3), pages 17-34.
  42. Kathryn E. Easterday & Pradyot K. Sen, 2023. "Another look at the dividend-price relationship in the accounting valuation framework," Review of Quantitative Finance and Accounting, Springer, vol. 61(3), pages 879-925, October.
  43. Ran Barniv & Mark Myring, 2006. "An International Analysis of Historical and Forecast Earnings in Accounting‐Based Valuation Models," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7‐8), pages 1087-1109, September.
  44. Chii-Shyan Kuo & Xu Wang & Shih-Ti Yu, 2016. "Investor perception of managerial discretion in valuing stock options: an empirical examination," Review of Quantitative Finance and Accounting, Springer, vol. 47(3), pages 733-773, October.
  45. Igor Goncharov & David Veenman, 2014. "Stale and Scale Effects in Markets-Based Accounting Research: Evidence from the Valuation of Dividends," European Accounting Review, Taylor & Francis Journals, vol. 23(1), pages 25-55, May.
  46. Maria del Mar Miralles‐Quiros & Jose Luis Miralles‐Quiros & Irene Guia Arraiano, 2017. "Sustainable Development, Sustainability Leadership and Firm Valuation: Differences across Europe," Business Strategy and the Environment, Wiley Blackwell, vol. 26(7), pages 1014-1028, November.
  47. Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013. "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series DP2013-31, Research Institute for Economics & Business Administration, Kobe University.
  48. Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017. "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," IWH Discussion Papers 30/2017, Halle Institute for Economic Research (IWH).
  49. Piotr Bolibok, 2021. "The Impact of Social Responsibility Performance on the Value Relevance of Financial Data in the Banking Sector: Evidence from Poland," Sustainability, MDPI, vol. 13(21), pages 1-19, October.
  50. Joy Begley & Gerald A. Feltham, 2002. "The Relation between Market Values, Earnings Forecasts, and Reported Earnings," Contemporary Accounting Research, John Wiley & Sons, vol. 19(1), pages 1-48, March.
  51. Julio Pereira de Araujo & Marcos Roberto Gois de Oliveira Macedo, 2018. "Cointegration Analysis among the Variables of the Ohlson Model for Brazilian Companies," Applied Finance and Accounting, Redfame publishing, vol. 4(1), pages 122-145, February.
  52. Hiroyuki Ishikawa, 2011. "Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 39-60, December.
  53. Marcel Ausloos, 2020. "Valuation Models Applied to Value-Based Management—Application to the Case of UK Companies with Problems," Forecasting, MDPI, vol. 2(4), pages 1-17, December.
  54. repec:ers:journl:v:vi:y:2018:i:2:p:92-100 is not listed on IDEAS
  55. Jason Mitchell & H. Y. Izan & Roslinda Lim, 2006. "Australian On-Market Buy-backs: An Examination of Valuation Issues," Multinational Finance Journal, Multinational Finance Journal, vol. 10(1-2), pages 43-79, March-Jun.
  56. Dickinson, Victoria & Kassa, Haimanot & Schaberl, Philipp D., 2018. "What information matters to investors at different stages of a firm's life cycle?," Advances in accounting, Elsevier, vol. 42(C), pages 22-33.
  57. John R. M. Hand & Wayne R. Landsman, 2005. "The Pricing of Dividends in Equity Valuation," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(3-4), pages 435-469.
  58. I-Cheng Yeh & Yi-Cheng Liu, 2023. "Exploring the growth value equity valuation model with data visualization," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-37, December.
  59. Young†Soo Choi & John F. O'Hanlon & Peter F. Pope, 2006. "Conservative Accounting and Linear Information Valuation Models," Contemporary Accounting Research, John Wiley & Sons, vol. 23(1), pages 73-101, March.
  60. Koji Ota, 2010. "The Value Relevance of Management Forecasts and Their Impact on Analysts' Forecasts: Empirical Evidence From Japan," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 28-59, March.
  61. Rudi Bratamanggala, 2018. "The Factors Affecting Board Stock Price of Lq45 Stock Exchange 2012-2016: Case of Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 115-124.
  62. Adam Arian & John Sands & Stuart Tooley, 2023. "Industry and Stakeholder Impacts on Corporate Social Responsibility (CSR) and Financial Performance: Consumer vs. Industrial Sectors," Sustainability, MDPI, vol. 15(16), pages 1-21, August.
  63. Saori Nara & Mikiharu Noma, 2019. "The Effect of Bank Loan Dependence on Management and Analyst Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 9, pages 1-29, December.
  64. Hansi Hu & Terry Walter, 2023. "Dividend imputation taxes and the curious case of a price premium between BHP and Billiton American depositary receipts," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(1), pages 691-717, March.
  65. Musaab Mousa & Saeed Nosratabadi & Judit Sagi & Amir Mosavi, 2021. "The Effect of Marketing Investment on Firm Value and Systematic Risk," Papers 2104.14301, arXiv.org.
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