Abacus: A journal of accounting, finance and business studies

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  Año 2016, Vol. 52, Número 1. Dedicado a: Advances in Equity Valuation

  • Advances in Equity Valuation:: Research on Accounting Valuation

    David Johnstone

    • Resumen

    págs. 1-4

    

  • Accounting Valuation and Cost of Equity Capital Dynamics

    Jeffrey L. Callen

    • Resumen

    págs. 5-25

    

  • Accounting Valuation and Cost of Capital Dynamics:: Theoretical and Empirical Macroeconomic Aspects. Discussion of Callen

    Yaniv Konchitchki

    págs. 26-34

    

  • Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital

    Peter D. Easton, Steven J. Monahan

    • Resumen

    págs. 35-58

    

  • Review of Recent Research on Improving Earnings Forecasts and Evaluating Accounting-based Estimates of the Expected Rate of Return on Equity Capital.: Discussion of Easton and Monahan

    Frank Ecker

    págs. 59-69

    

  • Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities

    James A. Ohlson, Erik Johannesson

    • Resumen

    págs. 70-99

    

  • Equity Value as a Function of (eps1, eps2, dps1, bvps, beta): Concepts and Realities: Discussion of Ohlson and Johannesson

    Alexander Nekrasov

    págs. 100-105

    

  • Valuation: Accounting for Risk and the Expected Return

    Stephen Penman, George O. May

    • Resumen

    págs. 106-130

    

  • Valuation: Accounting for Risk and the Expected Return: Discussion of Penman

    Matthew R. Lyle

    págs. 131-139

    

  • Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows

    Theodosia Konstantinidi, Arthur Kraft, Peter F. Pope

    • Resumen

    págs. 140-165

    

  • Asymmetrically Timely Loss Recognition and the Accrual Anomaly.: Discussion of Konstantinidi et al.

    Panos N. Patatoukas

    págs. 166-175

    

  • A Structural Accounting Framework for Estimating the Expected Rate of Return on Equity

    Demetris Christodoulou, Colin Clubb, Stuart Mcleay

    • Resumen

    págs. 176-210

    

  • Diagnostics to Evaluate Cost of Capital Measures: Discussion of Christodoulou et al.

    Jeremy Bertomeu

    • Resumen

    págs. 211-219