Stephen H. Penman

Columbia Business School - Department of Accounting

George O. May Professor of Accounting

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

44

DOWNLOADS
Rank 39

SSRN RANKINGS

Top 39

in Total Papers Downloads

146,138

SSRN CITATIONS
Rank 2,064

SSRN RANKINGS

Top 2,064

in Total Papers Citations

77

CROSSREF CITATIONS

423

Scholarly Papers (44)

1.

A Comparison of Dividend, Cash Flow, and Earnings Approaches to Equity Valuation

Number of pages: 68 Posted: 31 Mar 1997
Stephen H. Penman and Theodore Sougiannis
Columbia Business School - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 46,065 (22)
Citation 7

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2.

Ratio Analysis and Equity Valuation

Number of pages: 68 Posted: 11 May 1999
Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 15,902 (188)
Citation 11

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3.

Accounting Conservatism, the Quality of Earnings, and Stock Returns

Number of pages: 39 Posted: 23 Jan 2000
Stephen H. Penman and Xiao-Jun Zhang
Columbia Business School - Department of Accounting and University of California, Berkeley - Accounting Group
Downloads 10,824 (376)
Citation 15

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4.

Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis

Forthcoming
Number of pages: 57 Posted: 31 Jul 2002 Last Revised: 17 Aug 2011
Stephen H. Penman and Xiao-Jun Zhang
Columbia Business School - Department of Accounting and University of California, Berkeley - Accounting Group
Downloads 9,178 (525)
Citation 28

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sustainable earnings, earnings quality, financial statement analysis, price-earnings ratios

5.

Combining Earnings and Book Value in Equity Valuation

Number of pages: 53 Posted: 05 Nov 1997
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 8,336 (625)
Citation 8

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6.

Financial Statement Analysis of Leverage and How it Informs About Profitability and Price-to-Book Ratios

Number of pages: 45 Posted: 08 Dec 2001
Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 7,695 (712)
Citation 12

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Financing leverage; Operating liability leverage; Rate of return on equity; Price-to-book ratio

7.

A Synthesis of Equity Valuation Techniques and the Terminal Value Calculation for the Dividend Discount Model

Number of pages: 32 Posted: 05 Nov 1997
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 7,077 (824)
Citation 40

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The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble

Number of pages: 44 Posted: 17 Aug 2002
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 5,616 (1,209)
Citation 5

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quality of earnings, financial reporting, stock market bubbles

The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble

Accounting Horizons, Forthcoming
Posted: 02 Oct 2002
Stephen H. Penman
Columbia Business School - Department of Accounting

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quality of earnings, financial reporting, stock market bubbles

On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation

Number of pages: 23 Posted: 10 Sep 2001
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 5,402 (1,297)
Citation 1

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Equity valuation; Dividend discounting; Discounted cash flow; Accrual accounting

On Comparing Cash Flow and Accrual Accounting Models for Use in Equity Valuation

Contemporary Accounting Research, Vol. 18, No. 4, Fall 2001
Posted: 16 Oct 2001
Stephen H. Penman
Columbia Business School - Department of Accounting

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Equity valuation; Dividend discounting; Discounted cash flow; Accrual accounting

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting

Number of pages: 50 Posted: 14 Oct 2004
Stephen H. Penman and Nir Yehuda
Columbia Business School - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 3,051 (3,495)
Citation 5

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Equity pricing, accruals, cash flows

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting

Review of Accounting Studies, Vol. 14, No. 4, pp. 453-479
Number of pages: 46 Posted: 25 Aug 2011 Last Revised: 19 Oct 2011
Stephen H. Penman and Nir Yehuda
Columbia Business School - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 804 (29,292)
Citation 1

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Accruals, Cash Flow, Accrual Accounting

The Book-to-Price Effect in Stock Returns: Accounting for Leverage

Number of pages: 64 Posted: 30 Aug 2005
Stephen H. Penman, Scott A. Richardson and A. Irem Tuna
Columbia Business School - Department of Accounting, AQR Capital Management, LLC and London Business School
Downloads 2,613 (4,554)
Citation 8

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Book-to-price, Leverage, Enterprise book-to-price, Stock Returns

The Book-to-Price Effect in Stock Returns: Accounting for Leverage

Journal of Accounting Research, Vol. 45, No. 2, pp. 427-467, May 2007
Number of pages: 42 Posted: 11 Dec 2007
Stephen H. Penman, Scott A. Richardson and A. Irem Tuna
Columbia Business School - Department of Accounting, AQR Capital Management, LLC and London Business School
Downloads 26 (505,771)
Citation 7
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Returns to Buying Earnings and Book Value: Accounting for Growth and Risk

Number of pages: 55 Posted: 09 Feb 2010 Last Revised: 17 Aug 2011
Francesco Reggiani and Stephen H. Penman
University of Zurich and Columbia Business School - Department of Accounting
Downloads 1,862 (8,084)
Citation 2

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Returns to Buying Earnings and Book Value: Accounting for Growth and Risk

Number of pages: 49 Posted: 29 Feb 2012
Stephen H. Penman and Francesco Reggiani
Columbia Business School - Department of Accounting and University of Zurich
Downloads 437 (65,250)
Citation 4

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Returns to Buying Earnings and Book Value: Accounting for Growth and Risk

Columbia Business School Research Paper
Number of pages: 56 Posted: 25 Aug 2011
Stephen H. Penman and Francesco Reggiani
Columbia Business School - Department of Accounting and University of Zurich
Downloads 228 (134,512)
Citation 4

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A Framework for Financial Reporting Standards: Issues and a Suggested Model

Accounting Horizons, Vol. 24, No. 3, 2010, University of Alberta School of Business Research Paper No. 2013-678
Number of pages: 26 Posted: 02 Aug 2009 Last Revised: 10 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Grant Thornton LLP
Downloads 2,054 (6,799)
Citation 1

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FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

A Framework for Financial Reporting Standards: Issues and a Suggested Model

University of Alberta School of Business Research Paper No. 2013-1004
Posted: 15 Jan 2010 Last Revised: 12 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting

14.

An Empirical Analysis of the Effect of Changes in Interest Rates on Accounting Rates of Return, Growth, and Equity Values

Number of pages: 51 Posted: 26 Apr 2001
Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 1,851 (8,333)
Citation 1

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15.

An Accounting-Based Characteristic Model for Asset Pricing

Number of pages: 64 Posted: 30 Nov 2011 Last Revised: 10 Nov 2015
Columbia Business School - Department of Accounting, University of Zurich, AQR Capital Management, LLC and London Business School
Downloads 1,435 (12,561)
Citation 13

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16.

A Perspective on the Joint IASB/FASB Exposure Draft on Accounting for Leases

Accounting Horizons, Vol. 25, No. 4, 2011, University of Alberta School of Business Research Paper No. 2013-681, Johnson School Research Paper Series No. 16-2011
Number of pages: 16 Posted: 28 Feb 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 1,406 (13,000)

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17.

Fundamentals of Value vs. Growth Investing and an Explanation for the Value Trap

Financial Analysts Journal, Fourth Quarter 2018, Vol. 74, No. 4: 103–119.
Number of pages: 37 Posted: 12 Sep 2014 Last Revised: 07 Dec 2018
Stephen H. Penman and Francesco Reggiani
Columbia Business School - Department of Accounting and University of Zurich
Downloads 1,344 (13,947)
Citation 4

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18.

The Association between Changes in Interest Rates, Earnings, and Equity Values

Number of pages: 41 Posted: 14 Jul 2003
Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia Business School - Department of Accounting
Downloads 1,284 (14,955)
Citation 1

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interest rates, expected inflation, earnings, equity valuation

19.
Downloads 1,200 ( 16,611)
Citation 16

Accounting Anomalies, Risk and Return

Number of pages: 47 Posted: 29 Sep 2011 Last Revised: 15 Mar 2012
Stephen H. Penman and Julie Lei Zhu
Columbia Business School - Department of Accounting and Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF)
Downloads 1,057 (19,690)
Citation 6

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Accounting Anomalies, Risk and Return

The Accounting Review, Vol. 89, No. 5, 2014
Number of pages: 47 Posted: 09 Oct 2017
Stephen H. Penman and Julie Zhu
Columbia Business School - Department of Accounting and Fanhai International School of Finance(FISF), Fudan University
Downloads 143 (205,124)
Citation 2

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20.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
Number of pages: 19 Posted: 04 Jul 2009 Last Revised: 11 Jun 2013
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,140 (17,931)
Citation 1

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Financial Accounting Standards Board, International Accounting Standards Board, Revenue Recognition, Contracts

21.

A Research Based Perspective on SEC’s Proposed Rule on ROADMAP FOR Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) by U.S. Issuers

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-683, Johnson School Research Paper Series No. 21-09
Number of pages: 16 Posted: 16 Apr 2009 Last Revised: 11 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 942 (23,768)
Citation 6

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U.S. GAAP, IFRS, SEC, Reconciliation, Roadmap

22.

A Matter of Principle: Accounting Reports Convey Both Cash-Flow News and Discount-Rate News

Columbia Business School Research Paper No. 14-16
Number of pages: 52 Posted: 10 Mar 2014 Last Revised: 15 Jul 2017
Stephen H. Penman and Nir Yehuda
Columbia Business School - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Downloads 906 (25,203)
Citation 5

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expected returns, cash-flow news, expected-return news, accounting information

23.

Conceptual Issues in Financial Reporting

University of Alberta School of Business Research Paper No. 2013-686
Number of pages: 25 Posted: 29 May 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management, Waseda University - Graduate School of Commerce and Brigham Young University
Downloads 885 (26,024)
Citation 1

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Conceptual Framework, Consistency, Verifiability, Conventions

24.

Connecting Book Rate of Return to Risk and Return: The Information Conveyed by Conservative Accounting

Columbia Business School Research Paper No. 14-21
Number of pages: 58 Posted: 01 Mar 2014 Last Revised: 20 Jun 2019
Stephen H. Penman and Xiao-Jun Zhang
Columbia Business School - Department of Accounting and University of California, Berkeley - Accounting Group
Downloads 793 (30,351)
Citation 12

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book rate of return, conservative accounting, risk and return

25.

Accounting for Revenues: A Framework for Standard Setting

Accounting Horizons, Vol. 25, No. 3, September 2011, University of Alberta School of Business Research Paper No. 2013-690
Number of pages: 28 Posted: 27 Mar 2011 Last Revised: 11 Jun 2013
French National Center for Scientific Research (CNRS), Cornell University - Samuel Curtis Johnson Graduate School of Management, Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting and Waseda University - Graduate School of Commerce
Downloads 770 (31,597)
Citation 6

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26.

Accounting for Intangible Assets: There is Also an Income Statement

Number of pages: 27 Posted: 25 Aug 2011
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 702 (35,837)
Citation 5

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Accounting-Based Estimates of the Cost of Capital: A Third Way

Number of pages: 69 Posted: 24 Sep 2016 Last Revised: 06 Oct 2016
Stephen H. Penman and Julie Lei Zhu
Columbia Business School - Department of Accounting and Shanghai Jiao Tong University (SJTU) - Shanghai Advanced Institute of Finance (SAIF)
Downloads 473 (59,396)
Citation 4

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Accounting-Based Estimates of the Cost of Capital: A Third Way

Number of pages: 69 Posted: 09 Oct 2017 Last Revised: 12 Oct 2017
Stephen H. Penman and Julie Zhu
Columbia Business School - Department of Accounting and Fanhai International School of Finance(FISF), Fudan University
Downloads 128 (224,348)

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A Framework for Identifying Accounting Characteristics for Asset Pricing Models, with an Evaluation of Book-to-Price

European Financial Management, Forthcoming
Number of pages: 51 Posted: 04 May 2017 Last Revised: 26 Mar 2018
Columbia Business School - Department of Accounting, University of Zurich, AQR Capital Management, LLC and London Business School
Downloads 591 (44,521)
Citation 4

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A Framework for Identifying Accounting Characteristics for Asset Pricing Models, with an Evaluation of Book‐To‐Price

European Financial Management, Vol. 24, Issue 4, pp. 488-520, 2018
Number of pages: 33 Posted: 17 Sep 2018
Columbia Business School - Department of Accounting, University of Zurich, AQR Capital Management, LLC and London Business School
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accounting principles, book‐to‐price, earnings‐to‐price, growth and risk

29.
Downloads 589 ( 45,354)
Citation 9

Valuation: Accounting for Risk and the Expected Return

Columbia Business School Research Paper No. 15-89
Number of pages: 43 Posted: 14 Oct 2015
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 588 (44,816)
Citation 1

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Valuation: Accounting for Risk and the Expected Return

Abacus, Vol. 52, Issue 1, pp. 106-130, 2016
Number of pages: 25 Posted: 20 Apr 2016
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 1 (688,832)
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Accounting and risk, Accounting and valuation, Expected return, Risk

30.

Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'

Johnson School Research Paper Series No. #32-09
Number of pages: 18 Posted: 24 Jun 2009 Last Revised: 27 Jan 2013
Grant Thornton LLP, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, University of Notre Dame - Department of Accountancy and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 587 (45,536)
Citation 1

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Financial Accounting Standards Board, International Accounting Standards Board, Exposure Draft, Financial Statement Presentation

A Theoretical Analysis Connecting Conservative Accounting to the Cost of Capital

Number of pages: 56 Posted: 26 Nov 2016 Last Revised: 02 Jun 2019
Stephen H. Penman and Xiao-Jun Zhang
Columbia Business School - Department of Accounting and University of California, Berkeley - Accounting Group
Downloads 442 (64,347)
Citation 5

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conservative accounting, risk and return, earnings yield, earnings growth, accruals

A Theoretical Analysis Connecting Conservative Accounting to the Cost of Capital

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 56 Posted: 06 Aug 2019
Stephen H. Penman and Xiao-Jun Zhang
Columbia Business School - Department of Accounting and University of California, Berkeley - Accounting Group
Downloads 72 (330,062)

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conservative accounting, risk and return, earnings growth, accruals, earnings yield

32.

A Fundamental Factor Model

Columbia Business School Research Paper No. 18-76
Number of pages: 78 Posted: 03 Nov 2018 Last Revised: 06 Dec 2018
Stephen H. Penman and Julie Zhu
Columbia Business School - Department of Accounting and Fanhai International School of Finance(FISF), Fudan University
Downloads 491 (57,276)

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33.

Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09
Number of pages: 14 Posted: 07 Jul 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 386 (76,385)

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accounting standards, private GAAP

34.

Comments on Proposed SEC 2010-2015 Draft Strategic Plan

Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-696, Johnson School Research Paper Series No. 04-2010
Number of pages: 12 Posted: 28 Nov 2009 Last Revised: 11 Jun 2013
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 354 (84,445)

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SEC Plan, Disclosure Accounting Standards, Enforcement

35.

An Accounting-Based Asset Pricing Model and a Fundamental Factor

Number of pages: 80 Posted: 10 Jun 2019
Stephen H. Penman and Julie Zhu
Columbia Business School - Department of Accounting and Fanhai International School of Finance(FISF), Fudan University
Downloads 127 (224,856)

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36.

Handling Valuation Models

Journal of Applied Corporate Finance, Vol. 18, No. 2, pp. 48-55, Spring 2006
Number of pages: 10 Posted: 09 Nov 2006
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 53 (381,082)
Citation 1
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37.

Accounting for Risk and Return in Equity Valuation

Journal of Applied Corporate Finance, Vol. 23, Issue 2, pp. 50-58, 2011
Number of pages: 11 Posted: 12 Jul 2011
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 10 (586,653)
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38.

Accounting for Intangible Assets: There is Also an Income Statement

Abacus, Vol. 45, Issue 3, pp. 358-371, September 2009
Number of pages: 14 Posted: 08 Oct 2009
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 4 (626,525)
Citation 2
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39.

Financial Forecasting, Risk and Valuation: Accounting for the Future

Abacus, Vol. 46, No. 2, pp. 211-228, June 2010
Number of pages: 18 Posted: 04 Jun 2010
Stephen H. Penman
Columbia Business School - Department of Accounting
Downloads 3 (634,519)
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40.

Moving the Conceptual Framework Forward: Accounting for Uncertainty

Contemporary Accounting Research, Forthcoming, Columbia Business School Research Paper No. 18-54
Posted: 26 Jun 2018
Richard Barker and Stephen H. Penman
University of Oxford - Said Business School and Columbia Business School - Department of Accounting

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Conceptual Framework, IASB, Uncertainty, Financial Statement Presentation, Recognition, Measurement

41.

Some Conceptual Tensions in Financial Reporting

Accounting Horizons, Volume 26, Issue 1 (March 2012), University of Alberta School of Business Research Paper No. 2013-1003
Posted: 19 Sep 2011 Last Revised: 12 Jun 2013
French National Center for Scientific Research (CNRS), Columbia Business School, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Yale University - School of Management and Waseda University - Graduate School of Commerce

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conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution

42.

Comments on the Proposed SEC's 2010-2015 Draft Strategic Plan

Accounting Horizons, Forthcoming
Posted: 15 Jan 2010
Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Columbia Business School, Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management, University of Alberta - Department of Accounting, Operations & Information Systems, Hong Kong Polytechnic University - School of Accounting and Finance, Columbia Business School - Department of Accounting, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management, Waseda University - Graduate School of Commerce and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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SEC, Strategic Plan, Enforcement, Disclosure

43.

A Perspective on the Canadian Accounting Standards Board Exposure Draft on GAAP for Private Enterprises

Accounting Horizons, Vol. 24(1), March: 129-137, University of Alberta School of Business Research Paper No. 2013-1001
Posted: 25 Aug 2009 Last Revised: 11 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Cornell University - Samuel Curtis Johnson Graduate School of Management, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School - Department of Accounting, Case Western Reserve University - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

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Regulatory Competition, Private Enterprises, GAAP

44.

The Dividend Displacement Property and the Substitution of Anticipated Earnings for Dividends in Equity Valuation

THE ACCOUNTING REVIEW, Vol 72, No 1, January 1997
Posted: 30 Oct 1996
Stephen H. Penman and Theodore Sougiannis
Columbia Business School - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy

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