000 02399cam a22004097a 4500
003 EG-NbEJU
005 20241127232750.0
008 240509s2014 nyu grb 000 0 eng d
010 _a2013943583
020 _a9781461481591
020 _a1461481597
040 _aEG-NbEJU
_beng
_cEG-NbEJU
_dEG-NbEJU
041 _aeng
042 _alccopycat
050 0 0 _aHF5681.V3
_bZ48 2014
082 0 4 _a658.15
_223
100 1 _aZhang , Guochang ,
_e=
245 1 0 _aAccounting Information and Equity Valuation :
_btheory , Evidence, and Applications /
_cGuochang Zhang
260 _aNew York :
_bSpringer ,
_c[2014]
300 _axxiv , 233 Pages ;
_c25 cm
336 _atext
_btxt
_2rdacontent
337 _aunmediated
_bn
_2rdamedia
338 _avolume
_bnc
_2rdacarrier
490 1 _aSpringer Series in Accounting Scholarship ,
_x1572-0284
504 _aIncludes Bibliographical References
520 _aThe purpose of this book is to offer a more systematic and structured treatment of the research on accounting based valuation, with a primary focus on recent theoretical developments and the resulting empirical analyses that recognize the role of accounting information in making managerial decisions. Since its inception, valuation research in accounting has evolved primarily along an empirically driven path. In the absence of models constructed specifically to explain this topic, researchers have relied on economic intuition and theories from other disciplines (mainly finance and economics) as a basis for designing empirical analyses and interpreting findings. Although this literature has shed important light on the usefulness of accounting information in capital markets, it is obvious that the lack of a rigorous theoretical framework has hindered the establishment of a systematic and well structured literature and made it difficult to probe valuation issues in depth. More recently, however, progress has been made on the theoretical front.
650 0 _aBusiness enterprises
_xValuation.
_2LCSH
650 0 _aManagerial accounting.
_2LCSH
650 0 _aValuation theory.
_2LCSH
650 7 _aBusiness enterprises
_xValuation.
_2fast
650 7 _aManagerial accounting.
_2fast
650 7 _aValuation theory.
_2fast
830 0 _aSpringer series in accounting scholarship.
901 _aنورهان
902 _aENG_03_ (1841)
_aENG_03_ (1886)
942 _2lcc
_cBK
999 _c3909
_d3909