Managerial Finance

Category:

Accounting and Finance

Table Of Contents: Volume 25 Issue 12

Empirical applications of the Ohlson [1995] and Feltham and Ohlson [1995, 1996] valuation models

Thomas L. Stober

Outlines the key features of the Ohlson (1995) and Feltham and Ohlson (1995, 1996) models, which relate share values to current accounting numbers, and reviews research on…

Fundamental and macroeconomic information for the security prices valuation: the French case

Isabelle Martinez

Summarizes previous research on the links between share prices, accounting earnings and fundamentals (i.e. financial variables); identifies value‐relevant fundamentals…

Multinationality, profitability and firm value

Fouad K. AlNajjar, Ahmed Riahi‐Belkaoui

Presents a study of the importance of multinationality in predicting firm valuation and profitability using Ohlson’s (1988, 1991) valuation model as a basis for model…

An empirical investigation of conservatism in book value measurement

Mark P. Bauman

Outlines the role of the conservatism inherent in generally accepted accounting principles in Ohlson’s (1995) and Feltham and Ohlson’s (1995) valuation models and compares…

Influences on the value relevance of equity and net income in the UK

William P. Rees

Discusses the increasing use of valuation models in accounting and finance research, identifies potential difficulties in the conventional model and develops a simple…

The substitution of net value added for earnings in equity valuation

Ahmed Riahi‐Belkaoui, Ronald D. Picur

Outlines the valuation models of Ohlson (1995) and Feltham and Ohlson (1995), which relate share prices to accounting data, and develops a version which substitutes net…

ISSN:

0307-4358

Online date, start – end:

1975

Copyright Holder:

Emerald Publishing Limited

Open access:

hybrid

Editor:

  • Professor Don Johnson