Accountng School, Katahira 2-1-1
Aoba-ku, Sendai, Miyagi 980-8577
Japan
Tohoku University
Valuation; Accounting; Value relevance; Investment usefulness
aggregate earnings, market risk premium
aggregate earnings; macro–accounting; GDP forecast; DuPont analysis; economic shock
aggregate earnings, earnings-returns relation, cost of capital, market risk premium
Net Present Value; Subjective Well-Being