New York, NY 10027
Columbia Business School - Department of Accounting
in Total Papers Downloads
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sustainable earnings, earnings quality, financial statement analysis, price-earnings ratios
Financing leverage; Operating liability leverage; Rate of return on equity; Price-to-book ratio
Equity valuation; Dividend discounting; Discounted cash flow; Accrual accounting
quality of earnings, financial reporting, stock market bubbles
Equity pricing, accruals, cash flows
Accruals, Cash Flow, Accrual Accounting
Book-to-price, Leverage, Enterprise book-to-price, Stock Returns
This is a Wiley-Blackwell Publishing paper. Wiley-Blackwell Publishing charges $38.00 .
File name: joar.
If you wish to purchase the right to make copies of this paper for distribution to others, please select the quantity.
FASB, IASB, Conceptual Framework, Accounting Standards, Financial Reporting
interest rates, expected inflation, earnings, equity valuation
Financial Accounting Standards Board, International Accounting Standards Board, Revenue Recognition, Contracts
U.S. GAAP, IFRS, SEC, Reconciliation, Roadmap
Conceptual Framework, Consistency, Verifiability, Conventions
Financial Accounting Standards Board, International Accounting Standards Board, Exposure Draft, Financial Statement Presentation
File name: ABAC.
Accounting and risk, Accounting and valuation, Expected return, Risk
expected returns, cash-flow news, expected-return news, accounting information
accounting standards, private GAAP
book rate of return, conservative accounting, risk and return
SEC Plan, Disclosure Accounting Standards, Enforcement
This is a Wiley-Blackwell Other paper. Wiley-Blackwell Other charges $10.00 .
File name: jacf.
File name: j-6622.
File name: abac.
File name: abac.
conservative accounting, risk and return, earnings yield, earnings growth, accruals
conceptual tensions, stocks-flows, ex ante, ex post, conventions-economic features, design-evolution
SEC, Strategic Plan, Enforcement, Disclosure
Regulatory Competition, Private Enterprises, GAAP
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